Starting Your Business/Keeping Records
Ikskile reservas de hotelesWhat are Business Expenses
Franchise Payments

Franchise,trademark, trade name. A franchise includes an agreement that gives one of theparties to the agreement the right to distribute, sell, or provide goods, services, orfacilities within a specified area.

If you buy a franchise, trademark, or trade name you can deduct theamount you pay or incur for the transfer as a business expense only if the payments arepart of a series of payments that are:

hotel rooms Halmstad1. Contingent on productivity, use, or disposition of the item,

2. Payable at least annually for the entire term of the transferagreement, and

3. Substantially equal in amount (or payable under a fixed formula).

Important references

Publication 535                Business Expenses
alberghi a TorinoForm 1040 Schedule C   Profit or Loss from Business