Out-Of-pocket Expenses

An expense that an individual incurs for either business or personal usage. These expenses are tax deductible.

Investopedia Says:
Having to purchase a new uniform for a job or a charitable function is an out-of-pocket expense.

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Expenditures out of a taxpayer's own funds for business or personal use. For example, unreimbursed out-of-pocket expenditures for telephone, uniforms, or equipment incurred in rendering services to a charitable organization may be deductible as a charitable contribution.

Those costs for necessary items paid directly (usually by cash) and subject to recovery at a later time. An example would be a tenant's purchase of a tarp to cover a hole in the roof until the landlord is able to make repairs. Said purchase might be deducted from rent or directly reimbursed by the landlord. An attorney often advances expenses for clients and obtains reimbursement from the client or from the final settlement.