DAVID  S.  BABOIAN,  CPA

 

EXAMPLE

BUSINESS EXPENSE CATEGORIES

 

inventory purchases for resale

job materials

 

accounting

advertising

answering service

bank charges

business gifts

car and truck expenses

car and truck purchases

collection fees

commissions

credit card fees & discounts

dues & subscriptions

equipment & furniture

grounds maintenance & landscaping (plowing, mulch, etc.)

insurance, health

insurance, other (auto, liability, workers’ comp., malpractice)

interest expense

internet

janitorial

laundry

legal

licenses & permits

office supplies

meals & entertainment

parking and tolls

payroll

postage & delivery

printing

professional education

refunds to customers

rent – vehicles & equipment

rent – buildings, offices

repairs

security

storage

subcontract labor

supplies (cleaning & misc.)

taxes, real estate

taxes, payroll

telephone

tools

travel (hotel, airfare, etc; USE SEPARATE CATEGORY FOR MEALS)

uniform purchases

utilities

DAVID  S.  BABOIAN,  CPA

 

EXAMPLE

RENTAL PROPERTY EXPENSE CATEGORIES

 

accounting

advertising

answering service

association dues

bank charges

business gifts

car and truck expenses

car and truck purchases

cleaning & maintenance

collection fees

commissions

dues & subscriptions

equipment, furniture, appliances

eviction fees

grounds maintenance & landscaping (plowing, mulch, etc.)

insurance, other (auto, liability, workers’ comp., malpractice)

interest expense

internet

legal

licenses & permits

office supplies

management fees

meals & entertainment

parking and tolls

pest control

postage & delivery

printing

professional education

rent – vehicles & equipment

rent – buildings, offices

repairs:

               painting & decorating

               plumbing & electrical

               other repairs           

storage

supplies (cleaning & misc.)

taxes, real estate

telephone

tools

travel (hotel, airfare, etc; USE SEPARATE CATEGORY FOR MEALS)

utilities