Hi Michael,

A point of clarification:

> Here in the US if your hobby does produce an income, that IS taxable,
> but because a hobby, expenses count only toward reducing that income. In
> other words, losses from the hobby cannot be used to offset other
> income. For this reason, the tax folks will usually try to judge the
> activity as hobby if not making profits X years out of Y. Understand?
> YOU can end up owing them more taxes if "hobby" rather than business but
> never the other way around. So even if I planned the activity as a hobby
> I would want to keep the books correctly for a business.

I concur in part. In a "hobby", expenses are no longer deductible to the extent 
of income, as you said, however, if you have "hobby" income, then maybe you 
really have a nascent business. Who's to say? Account for the hobby like a 
business, and deduct expenses, to the extent of income. Be judicious. This is 
another reason why acquisition and deployment expenses are debited to the asset 
-- so they don't show as expenses until there is income corresponding to a 
sale. Of course expenses that are not related to asset acquisitions and 
deployment, like maybe a training course on restoration, would be a deductible 
expense. Of course, all the this shady "gray area" vanishes if your hobby is 
profitable.
-- 
Chris. 
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