(1)商品やサービスに対する支払額で容易に税控除の対象となりうるもの（設備投資と区別して）
(2)amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)
さらに詳しく
(1)脾臓の外科的切除
(2)surgical removal of the spleen
