The elements of personal pleasure or recreation involved.

Your expenses are of a type that qualifies as meals or entertainment. If you have accounts receivable, you're likely to encounter bad debt. An accrual basis taxpayer must capitalize the advance payments as prepaid rent and then write them off when the rent payment becomes due. Maximize your savings and your knowledge by purchasing these two items together. The elements of personal pleasure or recreation involved. You need sleep or rest to meet the demands of your work while you're away from home.

Use these totals when preparing your income tax return, or give the figures to your tax preparer. An expense is ordinary if it is common and accepted in your industry.