- Advertising
- Alarm & security charges
- Auto & truck expenses*
- Bad debts
- Bank charges & L/C expenses
- Broker's & custom charges
- Car leasing expenses
- Charitable contributions
- Commission
- Common area maintenance
- Consultant fees
- Employee benefit programs
- Freight & postage
- Independent contractor
- Insurance*
- Interest
- Legal & professional fees*
- Loss on refundable deposits
- Meals & entertainment expenses ( total 請列全數 )
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- Membership dues
- Office expenses*
- Other taxes and licenses
- Payroll taxes
- Pension and profit-sharing plans
- Rents*
- Repairs and maintenance*
- Salaries and wages*
- Sales taxes
- Software
- Supplies & printing*
- Subscription & books
- Telephone*
- Travel* (exclude Meal)
- Utilities*
- Miscellaneous
- Sample charges
- Seminars & classes
- Show expenses
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