To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary. It is important to separate business expenses from the following expenses:
A duple meter metronome that is useful for 2/4, 2/8, 2/2 (cut time), and 6/8 when it has two beats per measure.
11:59 p.m. 1  Digital clocks usually do not reach midnight at the end of the day. 2  These styles are ambiguous with respect to whether midnight is at the start and or end of each day. 3  NIST recommends using 11:59 p.m. and 12:01 a.m. to disambiguate when needed.