#business_expense__trade_expense__tradeexpense  ordinary and necessary expenses incurred in a taxpayer's business or trade
  supertype:  #disbursal__expense__disbursement  amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)
  subtype:  #organization_expense  the cost (over a period of five years) of organizing a new corporation or partnership
  subtype:  #promotional_expense__promotionalexpense  the cost of promoting a product

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