This is exactly how I teach this lesson in my QB classes through a continuing learning center to business people in my community:

There is a difference between Expense and Expenditure. Cash Out is an Expenditure, but knowing if that is an Expense or Not is based on what you spent the money for. In this classroom, if I had to replace one window, that is a repair as expense. But, if I replace all the windows with new, high-efficiency windows, that is Improvement to my asset and not an Expense, even though it is something to pay for. Expense is like electricity, paper and pens = POOF! All gone. Asset expenditure is still right there, invested in those new windows or, for inventory, that closet full of teddy bears you bought in anticipation of a sales rush on Valentine's Day.

Later, even years later, when I run into one of my students, they tell me that the teddy bear imagery stuck with them, which is why I use it.