Final answer:
In a financial dictionary, 'Expense' is not considered negative; it merely refers to the costs of operation necessary for revenue generation, unlike 'Loss', 'Adverse', and 'Litigation' which have negative connotations.
Step-by-step explanation:
Among the options provided, the word Expense would not be considered to be a negative word in a financial dictionary. Loss, Adverse, and Litigation carry negative connotations indicating a reduction in value, unfavorable conditions, and legal disputes, respectively. In a financial dictionary, the word that would not be considered negative is Expense.
An Expense, however, is simply the money spent or cost incurred in an entity's efforts to generate revenue, representing the day-to-day costs of operation, which can range from rent and salaries to utility bills. As such, expenses are a necessary aspect of running a business and are not inherently negative.