Proposed dividend

Can you be more eloborate with an example

Actually we are taking our indirect expenses in to our P&L account and provisions , loss on machinery which indicates expected loss in accordance with prudence concept, but proposed dividend is actually a share in profit. Then why we are taking it to the profit and loss account, it's not an expense , so I have a doubt regarding this

Proposed dividend is definitely an expense . It is an o/s expense liable to be paid by company to it's shareholders of the profits earned

Thank you experts, till now I m not clear in this but I got some ideas.