Time&Epense Items are the individual lines which comprise a Time+Expense Report.
Each line references a single expense category (financial account), time or both. It may also reference an account (customer), project, reason, etc.
For expenses, the financial account determines the further processing of the T&E line and T&E report. For each account you can control when or if it must be approved, if a reason must be entered and it the amount is fixed. These controls are referred as the T&E policy. You can view the T&E policy from the link on the Welcome page or the Time & Expense Workbench.
Please refer to Financial Accounts for additional information on T&E Policy.
You have multiple options to create Time+Expense Items:
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Timesheet
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Time Expense Table
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Mobile
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Time Expense Item Import
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Time Expense Single Item
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Create from Statement
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Capture Time directly from Salesforce Opportunity, Case, Event, Task or any custom object
Select the options in the Welcome Tab or go directly to the Tab.
The Tab T&E Items provides all detail information. You could create new Items here too, but the above options might be more convenient.