Vertical
2. a long heavy sea wave as it advances towards the shore
3. having a higher rank
4. a useful or valuable quality
7. searching for or buying goods or services
9. government income due to taxation
10. amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)
Horizontal
1. an irregular asymmetry in shape; an irregular spatial pattern
5. someone who pays rent to use land or a building or a car that is owned by someone else
6. money that is invested with an expectation of profit
8. a woman's shoe with a very high thick sole
9. the act of controlling or directing according to rule
11. an open avowal (true or false) of some belief or opinion