Determine whether each amount below is better characterised as an Expense or as an Expenditure when calculating business income ("profit") for income tax purposes:

(a) Accounting fees paid by a partnership for an audit undertaken in connection with the termination of the partnership's existence

(b) Accounting fees paid by a corporation for an audit undertaken in connection with the conversion of the corporation's existence to a trust

(c) Appraisal costs paid by a corporation to determine the fair market value of its assets in connection with revised income-reporting rules for IFRS

(d) Appraisal costs paid by a public utility to determine the fair market value of its assets in connection with anapplication for an increase in the rates charged to its customers
(e) An amount paid by a publishing company to acquire a mailing list of 40,000 names in connection with an advertising campaign

(f) An amount paid by an insurance company to acquire a customer list from a bankrupt competitor

(g) Legal fees paid by a sawmill company in connection with a lawsuit to recover damages from the delayed delivery ofnew wood-planer equipment

(h) Legal fees paid by a corporation in connection with the defence of a lawsuit brought by its former general manger whose employment it had terminated

(i) Legal fees paid by a property management company in connection with an application for the rezoning of land owned by one of its clients to reduce property taxes

(j) Legal fees paid by a physician in connection with the successful defence of a criminal charge of driving while intoxicated