Amanda Jones, a U.S. college student, went to Germany to study medicine for five years. Each year, she spends about 20,000 USD as expenses for tuition, room and board, food, books, instruments, and other misc expenses while studying in Germany. Of this amount, about 5,000 USD are covered from a scholarship from German Government. How Amanda's expenses will be entered in the U.S. balance of payments accounting for a given year?