Non-employee costs

Other costs, those not associated with employees, are generally fairly simple to analyse and project. Figure 12.3 lists over 50 categories of operating costs. You probably will not use all of these, but there may be other categories specific to your business.

Fig 12.3. Fifty-plus other operating costs
(Read down under each heading.)
Marketing & salesOccupancyOffice
Delivery, shipping, etc.Dep’n, lease/f’hold improvementsDepreciation, furniture
Brochures and printingPremises rental & taxesDepreciation, equipment
AdvertisingHeating and air-conditioningLeased furniture
Direct mailElectricitySmall equipment purchases
Exhibitions, seminars, etc.WaterStationery & printing
Promotional items & eventsSecurityDues & subscriptions
PR, charities, ...

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