{"iri":"https://lexicon.financial/financial/coa/DuesAndSubscriptions","label":"Dues and Subscriptions","definition":"Combined account for industry-association dues + subscription services. Per IRC §162, deductible if ordinary, necessary, and not paid to clubs whose primary purpose is entertainment.","license":"https://spdx.org/licenses/MIT","source":"gnucash","source_url":"https://github.com/Gnucash/gnucash/tree/stable/data/accounts/C"}