Tenant shall not use caustic substances such as Drano or Liquid Plumber in the toilets or drains.If a drain or toilet does not flush and Tenant cannot unclog it with a plunger then Tenant shall immediately contact Landlord but NOT flush again.

There are three types of funding, all 3 defined on how you pay for them, and how you use/spend them...thus what the cost of each are.1 - Cash:  No cost, one use...but if your plan is correctly laid out, you should have an infinite number of uses of your cash.2 - Leverage/Debt:  Cost to you, but you get only one use per cost.3 - Cash-like substance:  This combines #1 and #2. 

Substance over form.The Service would be concerned that the personal credit card expenses were actually used in your trade or business. 

As you can see, a lot more detail discussion with your CPA goes into this, and how confortable he/she is to take that position if there was substance to your claim. 

Chalk it up to folks of the local religious persuasion being naive to certain sinful substances and confusing them with other things.

So like @Bob Norton says your partner and your cpa need to reflect the substance of the transaction. 

I found very first roommate, and unfortunately it didn't work out and had to evict her for not paying rent on time and using illegal substances.

You will see a layer of black tarlike substance painted on the foundation. 

Conviction for the manufacture or distribution of a controlled substance in the past five years

Provides me with some substance as I plan future investments in the area.