I said I wasn't versed in accounting. <G> Think I will stick to genealogy and let my accountant handle the rest! Elissa Elissa Scalise Powell, CG , CGL www.PowellGenealogy.com www.GRIPitt.org 25-30 June 2017 and 16-21 July 2017 in Pittsburgh, PA CG, CGL, and Certified Genealogical Lecturer are service marks of the Board for Certification of Genealogists, used under license by board certificants after periodic evaluations. Certified Genealogist and the board name are trademarks registered in the US Patent and Trademark Office. -----Original Message----- From: On Behalf Of Dee Dee King, Certified Genealogist Sent: Monday, March 06, 2017 3:07 PM My accountant says we show both the income and the expense, even if they negate one another. Books are deducted as educational and software the accountant does his thing to write off full amount for the year. I think IRS is more reasonable now on writing off smaller expenses.