Science and technology, foreign news that is not directly related to the U.S., and tabloid and entertainment news have consistently ranked lowest in the public eye.

科学技术、与美国无直接关联的国际新闻、耸人听闻的社会新闻、娱乐八卦仍处于公众关注度的最低层次。

youdao

Entertainment must be either directly related to your business or associated with it, and must be substantiated .

娱乐必须是直接关于到你的业务或者与之有关的，而且必须予以证实。

youdao

Generally, you can deduct entertainment expenses if they meet either the associated test or the directly-related test.

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