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In order to simplify recordkeeping,a self-employer taxpayer elects to use the federal per diem rate for business travel expenses.This election eliminates the requirement of maintaining documentation of time,place and business purpose of the travel.
Abyssal Plains
Deep, flat or gently sloping areas of the ocean floor, situated between the continental margins and mid-ocean ridges, covered by sediment.
Ocean Floor
The bottom surface of the ocean, consisting of various features such as plains, trenches, and ridges.
Seamounts
Underwater mountains formed by volcanic activity, rising from the ocean floor but not reaching the surface.
Smooth
Describes surfaces with an even or flat texture that is free of abrasions or roughness.
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