-
Education assistance - requires written plan
-
Embezzlement loss not covered by insurance
-
Employee welfare expenses such as:
- dances
- entertainment
- outings
- Christmas parties
- Shows or plays
-
Endorser 's loss
-
Entertainment expenses
-
Equipment, minor replacements
-
Equipment purchases - may require capitalization and depreciation
-
Equipment repairs
-
Exhibits and displays to publicize products
-
Expenses of any kind directly chargeable to business income such as:
-
Experimental and research expenses