Salaries and wages

Office expense

Payroll burden

Operating supplies

Purchases for resale

Professional services

Advertising and promotion

Outside services

Bad debt expense

Rents and leases

Communications

Repairs and maintenance

Depreciation and amortization

Taxes and assessments

Dues and subscriptions

Travel

Education

Utilities

Elections

Expenses applicable to prior years

Insurance

Interest

Other

Judgments and damages

Allocated expenses