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Other Services Detailed Budget Worksheet for Non-capital Representations with the Potential for Extraordinary Cost. Download Form (pdf, 21.Explanatory Memorandum for Case Budgeting in Non-Capital Panel Attorney Representations with the Potential for Extraordinary Cost (pdf). AO 10AFinancial Disclosure Report RequestOther FormsAO 30Certified CopyOther FormsAO 35Certificate of Official Court ReporterCourt Reporter FormsAO 37Expense LedgerCourt Reporter Forms Introduction. This publication discusses common business expenses and explains what is and is not deductible. This volume includes economic and accounting anal- yses, information on Federal receipts and collections, analyses of Federal spending, information on Federal. Appendix, Budget of the United States. The approved budget then serves as a guide for financial activity in the months ahead. Assets, but should be written off as an operating expense. As a general rule, indirect costs allocated to the purchase of the item are not capitalized.