Bob --- I'm no tax lawyer, but I have always understood that office decorations, such as artwork, are a legitimate business expense. Can't see any reason why that wouldn't apply to framed/displayed chips as well. Of course, there's always the issue of what happens when you finally retire and take the chips home!!! Probably have to claim them as income or something like! Please don't take this as definitive legal advice, it's not!

----- jim o\-S