Objects of expense to be used as needed within each expense center are:
Salaries and wages | Motive equipment expense |
Payroll burden | Office expense |
Cost of sales | Operating supplies |
Advertising and promotion | Outside services |
Auto mileage | Professional services |
Bad debt expense | Rents and leases |
Communications | Repairs and maintenance |
Conferences and meetings | Small tools |
Dues and subscriptions | Utilities |
Elections | Allocated expenses |
Insurance |
Depreciation and amortization
Interest | Expenses of other activities |
Judgments and damages | Taxes and assessments |
Loss on sale of capital assets | Other |
Cal. Code Regs. Tit. 2, § 1063.6