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- Accounting and auditing expenses
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- Alcohol - as gifts to staff, business associates or customers
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- Birthday presents - under $100 to employees
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- Borrowing expenses - deductible over 5 years
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- Burglary losses not covered by insurance
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- Christmas presents to staff, business associates, or customers under $100
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- Dry cleaning of approved uniforms or protective clothing
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- Easter eggs for reception area or for employees
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- First aid kit and courses
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- Flowers - in reception area or business waiting room, or gifts to employees or business associates
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- Food - provided at meetings, training seminars, in staff tea room
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- Furniture for office (depending on cost of item, may be depreciated)
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- Gardening for rental property or office
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- Gifts/prizes in promotions
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- Gifts to customers under $100
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- Greeting cards - as marketing tools used within business
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- Inventory loss due to damage
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- Laundry costs - cleaning and maintenance of work clothing
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- Leases on property and plant
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- Library - books which are work or investment related, as gifts to employees.
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- Magazines & newspapers - professional/industry specific or for use in office reception
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- Motor vehicle running expenses
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- Photography - photos used to promote business or of work performed
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- Pictures/prints - for display in office area
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- Professional development courses - to improve skills related to
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- Professional society subscriptions
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- Protective clothing including sunglasses, steel capped boots, colored safety vests etc
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- Repairs to business property
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- Storage - for business items
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- Toys - used in reception area of business
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- Uniforms - including cleaning and maintenance
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