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 |
Cal. Code Regs. Tit. 2, § 1053.5