Hawaii Revised Statutes Division 1. Government § 393-46

(1) Compensation of officers;

(2) Salaries and wages, except wages paid by an individual proprietor to oneself;

(3) Repairs;

(4) Taxes on business and business property;

(5) Business advertising;

(6) Amounts contributed to employee benefit plans;

(7) Interest on business indebtedness;

(8) Rent on business property; and

(9) Other expenses necessary for the current conduct of business.

(1) Bad debts;

(2) Contributions or gifts, other than those listed under subsection (a)(6);

(3) Amortization and depreciation; or

(4) Losses by fire, storm, casualty, or theft.