Hello,

My question is regarding business utilities expenses.
Is gas usage an expense? And if yes, is there a particular percentage that could be expensed, like 40 % of the electricity bill for example?

Thank You in advance!

Utilities and Gas are both expenses.
When you receive the electric bill the journal entry to record it is:
Debit Utilities Expense for the whole amount of the bill
Credit Utilities Payable for the whole amount of the bill (if not paid)
Or Credit Cash for the amount of the bill (if paid)