Debit depreciation expense and credit accumulated depreciation. The FICA tax was increased in order to pay for this expense. These entries may occur in asset, liability, equity, expense, or revenue accounts. The items deducted will typically include tax expense, financing expense (interest expense), and minority interest. There are government hospitals that provide treatment at taxpayer expense. Corporations maximise profit at the expense of trafficked labours. Another company that saved money on expense reports was Cisco. Cooling can be improved by several techniques which may involve additional expense or effort. Much higher efficiency and energy can be obtained with designs of greater expense and sophistication. The army was now seen as both an unnecessary expense and a political threat. Miniaturized satellites allow for the opportunity to test new hardware with reduced expense in testing. Due to the expense and space required, it is becoming rare. The plan was criticised for its expense and poor results. This school focused on the individual qualitative experience at the expense of social context. This will be evident as a lower expense ratio.