If the cIMAÂ® marks or cPWAÂ® marks are not used properly, their value as trademarks could be lost. 2.1 Basic rules for using the cIMAÂ® marks and cPWAÂ® marks. â¢ Always use all capital letters. â¢ never use periods between the cIMAÂ® or cPWAÂ® letters. (It is proper to use a period at the end of a sentence, e.g., I.
Incidental expenses, which are sometimes simply referred to as incidentals, are costs that are incurred as part of daily life during business activities. The term most commonly applies to expenses that arise during business travel.
Incidental supplies are defined as: â Amounts paid to acquire or produce incidental materials and supplies (as defined in paragraph (c) of this section) that are carried on hand and for which no record of consumption is kept or of which physical inventories at the beginning and end of the taxable year are not taken, are deductible in the taxable year in which these amounts are paid, provided taxable income is clearly reflected.â