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что есть, то есть stresses
idiom.	it is what it is (Elenq)
inf.	I'll give you that (Pickman); guilty as charged (Olya34); no getting away from that (Technical)
что будет, то будет
gen.	what shall be shall be; what is to be will be; what will be will be
amer.	it's gonna be what it's gonna be (Taras)
proverb	what is to be, will be (what is fated to be cannot be avoided); what will be, will be; what will be, shall be; what must be, must be; come what may; he that is born to be hanged shall never be drowned; there's no escaping one's fate
saying.	whatever will be, will be ("Que sera, sera, // Whatever will be, will be // The future's not ours to see. // Que sera, sera, // What will be, will be." lyricfind.com VLZ_58); let happen what may (VLZ_58)
span.	que sera, sera (Lu4ik)
что было, то было
idiom.	it's no use crying over spilt milk (Andrey Truhachev); it's no use crying over spilled milk (Andrey Truhachev)
inf.	been there, done that (Agasphere)
jarg.	it's no use crying over spilt milk (MichaelBurov); been there, done that (MichaelBurov)
proverb	a mill cannot grind with the water that is past (и быльём поросло); forgive and forget (и быльём поросло); let all things past pass (и быльём поросло); let the dead bury the dead (и быльём поросло)
slang	let bygones be bygones
Что было, то было
inf.	Whatever happened has happened (dimock)

что есть , то есть : 395 phrases in 32 subjects

Archaic	1
Australian	2
Bookish / literary	1
Business	2
Cinematography	1
Ecology	1
Figurative	3
Figure of speech	1
General	160
Idiomatic	8
Informal	13
Law	4
Literature	10
Makarov	104
Mass media	3
Mathematics	5
Military	1
Modern use	1
Obsolete / dated	2
Politics	1
Pompous	1
Programming	6
Proverb	39
Psychiatry	3
Psychology	2
Publishing	1
Quotes and aphorisms	4
Religion	1
Rhetoric	1
Saying	3
Scientific	7
Slang	3