It’s getting late my time so excuse the brief response; it’s a business expense in the sense that I’m effectively a sole trader, so I bear as much of the cost as if it wasn’t a business expense. Rather than it being paid by a multinational corporate and having to chase down someone from accounting I’ve never met.

Laziness (and liability, to a certain extent) is that I’m responsible for keeping accurate records and invoices for all my business expenses for 6 years and if I’m not in the right mood to take that on sometimes it just doesn’t quite hit the value threshold for me to process

But I appreciate your points and it might factor into my mentality.