Amount

Cost of each separate expense. Incidental expenses such as taxis, telephones, etc. may be totaled on a daily basis.

Time

Date of entertainment (see also business purpose)

Place or Description

Name and address of location of place of entertainment. Type of entertainment if not otherwise apparent (also see business purpose)

Business purpose and business relationship

Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. For entertainment, the nature of the business discussion or activity. If the entertainment was directly before or after a business discussion; the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity.

Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal.

Amount

Cost of the gift.

Time

Date of the gift.

Place or Description

Description of the gift.

Business purpose and business relationship

Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. For entertainment, the nature of the business discussion or activity. If the entertainment was directly before or after a business discussion; the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity.

Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal.