Deductible vs Non-Deductible Business Expenses

Lesson:

Businesses spend a lot of money. Some of it is deductible, some of it isn't.

Getting a feel for which is deductible is crucial to understanding the tax responsibility of a firm.

You're a tax accountant, looking through a firm's list of expenses.

Here's what you know:

  • $104 for salary paid to non-others
  • $176 for governmental fines
  • $296 for office expenses

How much of the expenses is considered deductible?

Answer:

  • The total for deductible expenses is $400.00.

Explanation:

  1. Governmental fines are not deductible at all.
    TOTAL DEDUCTIBLE EXPENSES = $176 * 0%
  2. Salary paid to non-others are fully deductible. Let's increase our deductible by the full amount ($104).
    TOTAL DEDUCTIBLE EXPENSES = $176 * 0% + $104 * 100%
  3. Office expenses are fully deductible. Let's increase our deductible by the full amount ($296).
    TOTAL DEDUCTIBLE EXPENSES = $176 * 0% + $104 * 100% + $296 * 100%
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