impensae necessariae (im-pen-see nes-[schwa]-sair-ee-ee). Expenditures necessary to prevent deterioration, destruction, or loss of a thing — such as money expended for building repair or maintenance.
impensae utiles (im-pen-see yoo-t[schwa]-leez). Useful expenditures that improve something and increase its selling value.
impensae voluptariae (im-pen-see vol-[schwa]p-tair-ee-ee). Expenditures made on a thing for ornamental purposes only.
