Who is the expense it is shown in income statement & balance sheet, But physically not shown. It is very important expense due to some

Expenses do not come under balance sheet. Balance sheet include only assets and liabilities..

some expense shown in income statement but not cash out flow for those expenses are as follows;

Depreciation

provision

loss on sale etc

Expenses are not shown in  Balance sheet. All expenses are shown in P & L A/c as they are all nominal accounts.

This is accrued expenses.  It is shown under the relevant expenses (mainly utilities) in the Income Statement and shown under accruals or accrued expenses on the Balance Sheet.

Expences shown only in income statemnt, balance sheet shows out standing expences under current liability.

All non-cash expenses are to be accounted by following standards. for eg: depreciation, impairments, revaluation losses, etc. for these expenses there is no outflow of cash, but very crucial to decide the cost of production/cost of goods sold. The advantages include these expenses are allowable for tax purposes and sometimes investment decision may depend on actual profit i.e. profit + non cash expenses. 

Fictitious Assets and it's Amortization.

The fame

Defferred tax liabilities.

In all my study and work i didnot include any expense in balance sheet cause only assets and liabilities shown in balance sheet . thank you 

An intangible asset is an asset that is not physical in nature or show. Goodwill, brand recognition and intellectual property, such as patents, trademarks, and copyrights, are all intangible assets.