Professional Documents
Culture Documents
Expenses in general
compensation payments
ORDINARY &
NECESSARY/REASON
ABLE
X
X
X
X
DIRECTLY
SUPPORTED BY
ATTRIBUTABLE TO
SUFFICIENT
TRADE/BUSINESS/PR
EVIDENCE (
OFESSION
SUBSTANTIATION
(dev,mgt,op and
RULE)
conduct)
X
X
X
X
NOT AGAINST
LAMOCPOP
X
X
TYPES OF EXPENSES
ORDINARY &
NECESSARY/REASON
ABLE
DIRECTLY
ATTRIBUTABLE TO
TRADE/BUSINESS/PR
OFESSION
(dev,mgt,op and
conduct)
SUPPORTED BY
SUFFICIENT
EVIDENCE (
SUBSTANTIATION
RULE)
x
NOT AGAINST
LAMOCPOP
TYPES OF EXPENSES
Losses
Bad Debts
ORDINARY &
NECESSARY/REASON
ABLE
DIRECTLY
ATTRIBUTABLE TO
TRADE/BUSINESS/PR
OFESSION
(dev,mgt,op and
conduct)
SUPPORTED BY
SUFFICIENT
EVIDENCE (
SUBSTANTIATION
RULE)
NOT AGAINST
LAMOCPOP
TYPES OF EXPENSES
Depreciation
Depletion
ORDINARY &
NECESSARY/REASON
ABLE
DIRECTLY
ATTRIBUTABLE TO
TRADE/BUSINESS/PR
OFESSION
(dev,mgt,op and
conduct)
SUPPORTED BY
SUFFICIENT
EVIDENCE (
SUBSTANTIATION
RULE)
NOT AGAINST
LAMOCPOP
OTHERS
OTHERS
OTHERS
OTHERS