"Ordinary" refers to an "ordinary expense" as defined in IRS Publication 463.  "Ordinary" is one of the tests that must be passed in order for an employee business expense or travel expense to be tax deductible.  IRS Publication 463 defines an ordinary expense as one that is:

...common and accepted in your field of trade, business, or profession.

This means an expense is considered ordinary if it is common and accepted in your job as a pilot or a flight attendant.  The following list could be considered ordinary expenses within the aviation field, yet they still may not be tax deductible until other tests are passed.

• A cell phone bill (see article: May be partly deductible but limited by Test 3)
• A wristwatch (see article: Not deductible because of Test 4)
• A laminated aviation map (see article: probably deductible)
• A car (see article: not deductible because it fails Test 3 and Test 4)
• A computer (see article: generally not deductible because of Test 3 and Test 4)
• Internet fees (see article: May be partly deductible but limited by Test 3)
• Socks (see article: not deductible because of Test 3)
• iPod (see article: not deductible because of Test 2 and Test 3)

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