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.
Others have found similar reductions. Single/Double Summer Time (SDST), a variant where clocks are one hour ahead of the sun in winter and two in summer, has been projected to reduce traffic fatalities by 3% to 4% in the UK, compared to ordinary DST.