Federal courts have confirmed that expenses incurred for the care of a dependent, such as babysitting or daycare, while the taxpayer is at work, are not included in deductible business expenses and are not deductible under IRC section 162(a).
A firewall is a system designed to prevent unauthorized access to or from a private network. You can implement a firewall in either hardware or software form, or a combination of both. Firewalls prevent unauthorized Internet users from accessing private networks connected to the Internet, especially intranets.
A firestop is a fire protection system made of various components used to seal openings and joints in a fire-resistance rated wall or floor assemblies. For penetrating cables, these can also be called Multi Cable Transits. Firestops are designed to restore the continuous fire-resistance of wall or floor assemblies, impeding the spread of fire and smoke by filling any openings in them with fire-resistant materials.