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Across 3. when income is greater than expenses 5. tax on items imported from outside the country 6. tax on a property paid by it's owner 8. the amount of money the government owes 9. government charges for various licenses 10. payment made for the use of borrowed money 11. tax on earnings 12. money 13. money left to a business after all expenses are paid 14. when income equals expenses 16. penalty for breaking certain laws

Down 1. a careful examination of income and expenses 2. when income is smaller than expenses 4. tax that increases according to amount earned 7. a sales tax 15. a certificate representing money owed