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:
Time Expense Table
Time Expense Item Import
Time Expense Single Item
Create from Statement
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.