{"iri":"https://lexicon.financial/financial/coa/LicensesAndPermits","label":"Licenses and Permits","definition":"Government-issued business licenses, professional licenses, and permits required to operate. Generally deductible as operating expense; occupancy permits or development permits may be capitalized.","license":"https://spdx.org/licenses/MIT","source":"gnucash","source_url":"https://github.com/Gnucash/gnucash/tree/stable/data/accounts/C"}