Certify, an online travel and expense management solution, announced the results of its latest business spending report (SpendSmart Report) for the second quarter of 2013. Top expensed vendors include Starbucks, McDonald’s, Subway, Marriott, Hampton Inn, Avis, Delta and United.

According to Certify, when it comes to the most expensed car-rental service, Avis takes the top spot with 17.06% of expenses, averaging $171.44. The other rental car companies include National (15.2% of expenses, averaging $173.63), Hertz (13.97% of expenses, averaging $230.05), Enterprise (10.26% of expenses, averaging $200.84) and Budget (4.14% of expenses, averaging $180.65).

The quarterly Certify SpendSmart Report analyzes vendors, expense amounts and satisfaction rating data on business expenses, which are collected directly from end users. Since 2009, Certify has been tracking corporate travel and expense data.

“Despite a few shifts, our latest report indicates how entrenched the top spots are in each category and how difficult it is for vendors to grab market share from each other in a highly competitive environment for business dollars,” said Robert Neveu, CEO of Certify. “The SpendSmart Report is a valuable barometer of not only the most-expensed vendors but also which ones are delivering the highest customer satisfaction levels, so that finance departments can help guide their employees on both cost and value in travel and entertainment spending.”