As explained at ¶797-200, the allowance of expenditure other than on long-term assets is determined by whether the expenditure was incurred for one or more of 11 specified purposes. The allowance of expenditure on a long-term asset is governed by whether the asset is used or is expected to be used in connection with the field for one or more of those specified purposes. The specified purposes in OTA 1975, s. 3(1) (¶797-200) are therefore of general application and are as follows.

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The first specified purpose consists of (OTA 1975, s. 3(1)(a)):

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