app/views/expenses/_form.html.erb
<%= form_for(@expense) do |f| %>
<%= f.error_messages %>
<div class="field">
<%= f.label :item %><br />
<%= @expense.item.manifestation.original_title if @expense.item && @expense.item.manifestation -%><br />
<%= link_to(@expense.item.item_identifier, @expense.item) if @expense.item -%>
</div>
<div class="field">
<%= f.label :budget %><br />
<%= f.select(:budget_id, @budgets.collect{|b| ["#{b.library.display_name.localize}(#{b.term.display_name.localize}#{b.note})", b.id]}) -%>
</div>
<div class="field">
<%= f.label :price %><br />
<%= f.text_field :price -%>
</div>
<div class="actions">
<%= f.submit %>
</div>
<% end %>