I just wanted to add that business lunches include staff lunches, too, not just lunches with clients. A supervisor taking his staff out after finishing a hectic month end is also deductible.
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I once listed 8 dozen pairs of Groucho glasses as a business expense.
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[QUOTE=InvisibleWombat]
Except that you can only write off 50% of the cost of the dinner. That means it’s $50 you’re not paying taxes on from that $100 dinner, hence the dinner actually costs you $87.50.
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Well “I” don’t technically pay for any of it, we incorporated a few mo ago. 
Being the CEO has its perks.