The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

ENTERTAINMENT EXPENSES Definition & Legal Meaning

Definition & Citations:

Business costs for informal engagements with direct business intent. A specific agenda and purpose, such as confirming an order or advantageous trade terms, are evidence of this business intent. This evidence supports these expenses as required to be approved for individual reimbursement and to qualify as deductions against income for the corporation.


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