This is the intended functionality of the system. The visibility of the expense list is directly linked to entity mapping at the user level.

The system operates based on the following principles:

• User-Level Visibility: Expenses are designed to be displayed for individual users who are assigned to a specific business entity.
  
  
• Entity Mapping: Standard user accounts must be mapped to an entity to view the corresponding expense list.
  
  
• Admin Account Configuration: By design, administrative accounts are typically not mapped to a specific entity. This lack of an entity association is the reason the expense list is not visible to them.

In summary, for an account to view the expense list, it must be a standard user account with a direct entity mapping.