Accrued Expense

A crude expense would either refer to the deployment of oil, or dirty jokes. Totally inappropriate.

Accrued expense refers to costs that have built up over time and been tracked, before the company then cuts a check to pay for it. Accrued expenses are things like interest obligations on a loan, rent on a building, lunch delivery services of rubber chicken for the employees, wages, and all kinds of other elements that get paid for after they have been used.