(as reported for most recently completed
fiscal year-end and stated as a percentage of net revenues)
| 33. |
|
Occupancy
Expenditures—Total rent, utilities,
building/grounds maintenance, property taxes, janitorial
services,
storage & other building related expense. (net rental/sublet income against
Occupancy Expense) |
| 34. |
|
Occupancy
Depreciation/Amortization—Building depreciation,
leasehold amortization |
| 35. |
|
Total
Occupancy—The sum of items 33 & 34 |
| 36. |
|
Office
Equipment Expenditures—Leases and expensed
equipment purchases including copier leasing/
maintenance, telephone & fax leasing/maintenance, postage meters lease/maintenance,
office furniture & fixtures
leasing/maintenance (Excludes IT equipment) |
| 37. |
|
Office
Equipment Depreciation/Amortization—Depreciated
equipment, furniture, fixtures. Include Section 179
purchases |
| 38. |
|
Total
Office Equipment—The sum of items 36 & 37 |
| 39. |
|
IT
Expenditures—Expensed/leased computers,
servers, software, wiring, maintenance and maintenance
contracts,
website development/maintenance, website hosting, internet connections, & training. |
| 40. |
|
IT
Depreciation / Amortization—Depreciated
computers, servers, etc, software amortization. Include
Section 179
items |
| 41. |
|
Total
IT— The sum of items 39 & 40 |
| 42. |
|
Telephone—Local & long
distance, cellular telephone, and fax expenses. (Excludes
leased telephone equipment;
included under Office Equipment) |
| 43. |
|
Postage—Postage,
Express mail, FedEx, UPS, courier services (Excludes
postage meter lease/maintenance;
included under Office Equipment) |
| 44. |
|
Supplies
/ Printing—Office supplies, paper, copying/printing,
coffee/soft drinks/break room expenses |
| 45. |
|
Dues
/ Subscriptions/ Contributions—Professional
dues/membership fees, periodical & information
services
subscriptions, contributions |
| 46. |
|
Taxes
/ Licenses—Miscellaneous local & franchise
taxes, sales tax, other property taxes, license fees.
(Excludes
property taxes entered under Occupancy, payroll taxes, & state/federal income
taxes) |
| 47. |
|
Insurance—All
property & casualty insurance including employee
auto insurance, and any payments for E&O
claims /settlements |
| 48. |
|
Professional
Fees—Expenses for CPAs, lawyers, consultants
and other outside advisors (Excludes directors' fee
included in Administrative-Other) |
| 49. |
|
Bad
Debts—Any bad debts written off, claims
paid (Excludes E&O claims/settlements) |
| 50. |
|
Outside
Services—MVRs, bank fees, employment
fees, moving expenses and all other outside service
expense, including those used to deliver Value Added Services to agency's clients (e.g. Zywave, acturial services, COBRA admin, etc.) |
| 51. |
|
Education
/ Training— Registration fees, materials,
in-house training programs, etc. (Excludes training
on how to
use your agency management system or other agency technology) |
| 52. |
|
Miscellaneous—Other
miscellaneous operating expenses not included elsewhere |
| 53. |
|
Total
Operating—The sum of items 35, 38, 41-52 |
