You're coming around myname.
Let's assume your business is editing and printing business plans for startups.
Suddenly your printer is out of ink.
You decide to spend some of your labor and review printer ink from Vine.
They send some, you run a test print, do the review, and then instead of using this $100 ink cartridge for family use or giving it to a relative, you use it exclusively for your Editing business. You've expended it there.
However, the drill you reviewed is not an expense b/c it is not used in your business.
