31.   Credit cards offer purchase protection for damaged or stolen goods, and they provide a record of purchases, which is handy when filing for reimbursement of business expenses.

32.   Extensity is an Emeryville startup that sells programs for controlling business expenses.

33.   Even the U.S. Small Business Administration reports that business expenses will be several times as much as OSHA is predicting.

34.   Flood, for example, uses file folders for receipts and canceled checks, and a computer to track her personal and business expenses.

35.   For them, the high-speed line is simply a business expense.

36.   For example, business travel expenses that qualify differ by country.

37.   For instance, contractors are more likely to have unreimbursed business expenses and to invest in their own work equipment.

38.   Furthermore, high costs in the Northeast, from housing to taxes to business expenses, have discouraged expansion.

39.   He said a reason might be that business travelers were the ones using the Web and e-mail most frequently and that the charges were absorbed as business expenses.

40.   He said Stahl did not ride in a bullet-proof limousine, because he had never listed it as a business expense.