When sell a miscellaneous article through POS, need to post a certain percentage (eg. 38%) of the sales amount to COGS (cost of goods sales) account.

客户希望销售“其他商品”的时候系统能自动按照售价一定百分比记入销售成本。

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Then in 2001 and 2003 respectively, the Federal Circuit (in a case involving 13 trusts created for the benefit of Mellon family members) and the Fourth Circuit sided with the IRS and said that investment management fees paid by a trust are subject to the 2% floor on miscellaneous deductions, just as if the cost had been incurred by an individual.

FORBES: The Way The Tax Code Crumbles

The cost of your gold insurance can be a miscellaneous itemized deduction--if you take those.

FORBES: Magazine Article