Reporting a Business Refund as an Expenditure

Can you please clarify what your question is and what you are referring to specifically?

Did you receive reimbursement for an expense you have already taken?  

The IRS does have a handy chart that might help direct you but please comment with more specfic information so we can assist you.

Thank you. I have a tutoring business and the parents of one of the students dropped out of the program, so I refunded their annual tuition. How and where do I report that refund as an expense?

You can report refunds under returns and allowances on your Schedule C. This is under rebates and refunds in TurboTax. Enter the refund as a positive number. Please see screenshots below for additional clarification. 

@whartonsj