As for the rest of the time--when I'm watching ballroom-dancing competitions and searching for batteries for my Bop It and extracting all the sopapilla pieces from a gallon of limited edition cinnamon ice cream with the precision of a brain surgeon--there's no real excuse.
Definition of ALLOWANCE: A deduction, an average payment, a portion assigned or allowed: the act of allowing. The Law Dictionary Featuring Black's Law Dictionary Free Online Legal Dictionary 2nd Ed. Navigation
The miscellaneous allowance is for expenses taxpayers may incur that are not included in any other allowable living expense items, or for any portion of expenses that exceed the Collection Financial Standards and are not allowed under a deviation.