Mr. Darman began the changes in the rules three weeks ago when he listed expenses that could not be counted as "overhead" and charged to the Government.

The profit and loss statement (also referred to as an income statement) lists revenues and expenses.

There are many resources available, but they all work around the same basic principles: List your income and expenses, and determine whether your income is greater than your expenses.

As a charitable organization, Americans for Prosperity Foundation has to file public tax forms, known as 990's, listing significant expenses.

He lists daily expenses based on his six months.

The table lists income, expenses, dividends, capital gains or losses, and the increase or decrease in the net asset value of the fund share.

Prosecutors say he also listed bogus expenses, including depositions that were in fact never taken, a step that could easily be discovered.

People and groups passing that threshold would be required to file reports listing not just their employers, activities and expenses, but also a host of other potentially revealing information.

A new form also should make filing easier for business owners - although not for employees who do some work at home - by allowing them to list home-based expenses in one place.

Especially useful are the fee table, which lists all fees and expenses levied by the fund, and the table of financial information which follows it.