Such PPE is expensed if purchased, but no amount is recognized if it is received as a donation.
If it is given as a donation, a PPE won't be treated as an expense.
PPE is always considered an expense regardless of it has been donated or not.
A man and a woman laugh as they run through the snow.
Some people are playing out in the snow.
It's just so cheap.
People walk down the road.
Promoting civic virtue is another answer.
The children are watching the men work.