Spending

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Old English spendan, from Latin expendere ‘pay out’; partly also a shortening of obsolete dispend, from Latin dispendere ‘pay out’.

wiktionary

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From Middle English spendyng, spendynge, from Old English spendung(“spending”), equivalent to spend +‎ -ing. Cognate with German Spendung(“contribution, donation”).

From spend +‎ -ing.

etymonline

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spending (n.)

late Old English, verbal noun from spend (v.). Spending-money is from 1590s.