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Expenses should be charged by the lawyer to the client at cost. This is as opposed to, for example, where the lawyer outsources legal work on the case to others. This is not a expense it is just the same as the lawyer doing it themselves. So that would be charged as the lawyer's own charges and may or may not be at cost.

If any profit margin is added on to the expense by the lawyer, then it is not really an expense any more, it is a fee payable to the lawyer and should be described as such. The lawyer will then, after deducting his profits, pay the expense. Alternatively, if the lawyer outsources legal work on the case to others, this too is not an expense, it is just the same as the lawyer doing it themselves. So that can only be charged as an expense if it is recharged to the client at cost, if there is any profit margin on it, then it should be described as the lawyers fee.