What do Starbucks, Delta Air Lines,Marriott and Avis Car Rental have in common? They're the restaurant, airline, hotel and rental car companies most frequently expensed by North American business travelers.

These are among the results of a report released Thursday by Certify, a provider of expense management and travel booking software. The SpendSmart report figures are for the first quarter.

The findings are based on millions of expenses captured by Certify from Jan. 1 through March, for small businesses to large enterprises.

In the restaurant sector, Starbucks was the company expensed most, with an average cost of $9.03, up 19.8 percent from $7.54 in fourth-quarter 2012.McDonald's and Subway rounded out the top three with an average cost of $8.03 (up 19.3 percent from $6.73) and $14.01 (up 17.9 percent from $11.88), respectively.