De minimis is a Latin expression meaning "pertaining to minimal things", normally in the terms de minimis non curat praetor or de minimis non curat lex, a legal doctrine by which a court refuses to consider trifling matters. Queen Christina of Sweden favoured the similar Latin adage, aquila non capit muscās.

What does the phrase de minimis mean?

A legal term meaning too small to be meaningful or taken into consideration; immaterial.

What is considered a de minimis amount?

In general, a de minimis benefit is one for which, considering its value and the frequency with which it is provided, is so small as to make accounting for it unreasonable or impractical.