| Typicality: | 0.491 |
| Saliency: | 0.414 |
| generally | 3 | degree |
| under regulation section | 2 | other |
| taxpayer → capitalize → cost | 18 |
| taxpayer → capitalize → expense | 4 |
| taxpayer → capitalize → expenditure | 3 |
| negative | neutral | positive |
| 0.164 | 0.759 | 0.077 |
| Raw frequency | 25 |
| Normalized frequency | 0.414 |
| Modifier score | 0.700 |
| Perplexity | 164.684 |