Employees' business travel expenses are those incurred while on the job. The mode of transportation (air, rail, bus, etc.) and the employee's status determine the cost of such an expense (if it is a director or an employee at a lower level of the organization). For a job, someone might go from their own city, state, or country. Depending on the distance traveled and the duration of the business trip, expenses for meals, lodging, and other essentials for achieving business goals may arise.