The regs specifically say that some expenses are not to be
allowed in the calculation of normal weekly earnings. These are
1) capital expenditure
2) repayments of capital on loans taken out for business
purposes
3) depreciation of capital assets
4) sums used, or intended to be used, in setting up or
expanding a business
5) losses incurred before the beginning of the assessment
period
6) expenses incurred in providing business entertainment.
