Office work, meeting with customers and corporate events involve potential costs. Every company is faced with questions on costs that may be regarded as representation expenses and expenses that cannot be justified. In relation to the above topic, we offer online publication „Coffee, tea, water and cookies in the office " of senior consultant Kristīne Erele on 14 December 2015. The full version of the article in Latvian is available at www.leinonen.lv/jaunumi.