Sensenig has also engaged in business transactions totaling many millions of dollars. In 2005, Sensenig transferred $10.7 million through his wholly owned business, Conestoga Log Cabins Leasing, Inc. (CLCL), to three other companies in which he had an equity interest. Sensenig characterized the transfers as loans and deducted the full amount as wholly worthless debt in 2005. The deduction left Sensenig without income and thus without tax liability for that year.