Docsity
Docsity

Prepare for your exams
Prepare for your exams

Study with the several resources on Docsity


Earn points to download
Earn points to download

Earn points by helping other students or get them with a premium plan


Guidelines and tips
Guidelines and tips

Expense Dictionary for a Restaurant Business: Categories and Items, Summaries of Printing

An extensive list of expenses for a restaurant business, including direct operating expenses, general and administrative expenses, and capital expenditures. The list covers various categories such as tableware and smallwares, beverages, labor, insurance, marketing, and utilities.

What you will learn

  • What are the major categories of expenses for a restaurant business?
  • What are some examples of direct operating expenses for a restaurant?
  • How do general and administrative expenses differ from direct operating expenses in a restaurant business?

Typology: Summaries

2021/2022

Uploaded on 09/12/2022

salujaa
salujaa 🇺🇸

4.3

(11)

242 documents

1 / 8

Toggle sidebar

This page cannot be seen from the preview

Don't miss anything!

bg1
Uniform System of Accounts for Restaurants
Expense Dictionary ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **
Transaction Description Recommended Account
401K Plan Contributions (Company) Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses
401K Plan Expenses Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses
Accountants Fees G&A - Professional Services
Adding Machine - Service G&A - Office Printing and Supplies
Adding Machine - Tapes G&A - Office Printing and Supplies
Advertising - Outdoor / Billboards Marketing - Advertising - Outdoor Signs
Advertising - Publications Marketing - Advertising - Print Media
Advertising - Radio Marketing - Advertising - Radio and Television
Advertising - TV Marketing - Advertising - Radio and Television
Advertising Agency Fees Marketing - Advertising - Agency Commissions and Fees
Air Conditioning Systems Repairs Repairs and Maintenance - Equipment and Furniture
Air Express Charges G&A - Postage and Delivery
Alarm Service - Fire or Burglar G&A - Security and Deposit Services
Aluminum Trays Direct Operating Exp. - Tableware and Smallwares
Amortization - Bond Discount Interest Expense - Long Term Debt
Amortization - Bond Expense Interest Expense - Long Term Debt
Amortization - Leasehold Depreciation and Amortization - Amortization of Leasehold
Amortization - Leasehold Improvements Depreciation and Amortization - Amortization of Leasehold Improvements
Appetizers - Bar Direct Operating Exp. - Bar Supplies
Aprons Direct Operating Exp. - Uniforms
Ash Trays - China & Glass Direct Operating Exp. - Tableware and Smallwares
Association Dues G&A - Dues & Subscriptions
Athletic Equipment for Employees Employee Benefits - Other - Employee Sports Activities
Attorney's Fees G&A - Professional Services
Awards - Employees Employee Benefits - Other - Awards and Prizes
Backup Disks and Disk Drives G&A - Computer and Data Processing Costs
Bad Debts G&A - Bad Debts and Backcharges
Badges Direct Operating Exp. - Uniforms
Bar Utensils Direct Operating Exp. - Bar Supplies
Batter Bowls Direct Operating Exp. - Kitchen Utensils and Supplies
Beaters Direct Operating Exp. - Kitchen Utensils and Supplies
Beeper Rental
G&A
Telephone and Communications
A
B
B
eeper
R
en
t
a
l
G&A
-
T
e
l
ep
h
one an
d
C
ommun
i
ca
ti
ons
Beepers - Patron Direct Operating Exp. - Guest Supplies
Beverage Licenses G&A - Licenses and Permits
Beverage Lists Direct Operating Exp. - Menus and Drink Lists
Beverage Mixers Direct Operating Exp. - Bar Supplies
Beverage Signs Direct Operating Exp. - Menus and Drink Lists
Beverage Spoons Direct Operating Exp. - Bar Supplies
Beverage Stirrers - Glass Direct Operating Exp. - Bar Supplies
Beverage Taxes (gross receipts tax) G&A - Sales (or Beverage) Tax
Billboards Marketing - Advertising - Outdoor Signs
Boiler Explosion Insurance G&A - Insurance - Liability and General
Boiler Gauges Repairs and Maintenance - Building and Structure
Boiler Inspection Repairs and Maintenance - Equipment and Furniture
Boiler Repairs Repairs and Maintenance - Equipment and Furniture
Bond Discount Interest Expense - Long Term Debt
Bond Expense Amortization Interest Expense - Long Term Debt
Bond Interest Interest Expense - Long Term Debt
Bonuses - Employees Labor - Staff
Bonuses - Management Labor - Management
Book Matches (Guest) Direct Operating Exp. - Guest Supplies
Books - Account G&A - Office Printing and Supplies
Books - Record G&A - Office Printing and Supplies
Bowls - Batter, Mixing Direct Operating Exp. - Kitchen Utensils and Supplies
Bowls - China, Glass, Salad Direct Operating Exp. - Tableware and Smallwares
Boxes - Pastry Direct Operating Exp. - Guest Supplies
Boxes - To Go Direct Operating Exp. - Guest Supplies
Brooms Direct Operating Exp. - Cleaning Supplies
Brushes - Cleaning Direct Operating Exp. - Cleaning Supplies
Building Depreciation Depreciation and Amortization - Depreciation on Building
Building Insurance Occupancy Costs - Insurance on Buildings and Contents
Building Repairs Repairs and Maintenance - Building and Structure
Burglar Alarm Service G&A - Security and Deposit Services
Burglary Insurance G&A - Insurance - Liability and General
Page
1
pf3
pf4
pf5
pf8

Partial preview of the text

Download Expense Dictionary for a Restaurant Business: Categories and Items and more Summaries Printing in PDF only on Docsity!

**Expense Dictionary ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY ****

Transaction Description Recommended Account

401K Plan Contributions (Company) Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses 401K Plan Expenses Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses Accountants Fees G&A - Professional Services Adding Machine - Service G&A - Office Printing and Supplies Adding Machine - Tapes G&A - Office Printing and Supplies Advertising - Outdoor / Billboards Marketing - Advertising - Outdoor Signs Advertising - Publications Marketing - Advertising - Print Media Advertising - Radio Marketing - Advertising - Radio and Television Advertising - TV Marketing - Advertising - Radio and Television Advertising Agency Fees Marketing - Advertising - Agency Commissions and Fees Air Conditioning Systems Repairs Repairs and Maintenance - Equipment and Furniture Air Express Charges G&A - Postage and Delivery Alarm Service - Fire or Burglar G&A - Security and Deposit Services Aluminum Trays Direct Operating Exp. - Tableware and Smallwares Amortization - Bond Discount Interest Expense - Long Term Debt Amortization - Bond Expense Interest Expense - Long Term Debt Amortization - Leasehold Depreciation and Amortization - Amortization of Leasehold Amortization - Leasehold Improvements Depreciation and Amortization - Amortization of Leasehold Improvements Appetizers - Bar Direct Operating Exp. - Bar Supplies Aprons Direct Operating Exp. - Uniforms Ash Trays - China & Glass Direct Operating Exp. - Tableware and Smallwares Association Dues G&A - Dues & Subscriptions Athletic Equipment for Employees Employee Benefits - Other - Employee Sports Activities Attorney's Fees G&A - Professional Services Awards - Employees Employee Benefits - Other - Awards and Prizes

Backup Disks and Disk Drives G&A - Computer and Data Processing Costs Bad Debts G&A - Bad Debts and Backcharges Badges Direct Operating Exp. - Uniforms Bar Utensils Direct Operating Exp. - Bar Supplies Batter Bowls Direct Operating Exp. - Kitchen Utensils and Supplies Beaters Direct Operating Exp. - Kitchen Utensils and Supplies Beeper Rental G&A Telephone and Communications

A

B

Beeper Rental G&A - Telephone and Communications Beepers - Patron Direct Operating Exp. - Guest Supplies Beverage Licenses G&A - Licenses and Permits Beverage Lists Direct Operating Exp. - Menus and Drink Lists Beverage Mixers Direct Operating Exp. - Bar Supplies Beverage Signs Direct Operating Exp. - Menus and Drink Lists Beverage Spoons Direct Operating Exp. - Bar Supplies Beverage Stirrers - Glass Direct Operating Exp. - Bar Supplies Beverage Taxes (gross receipts tax) G&A - Sales (or Beverage) Tax Billboards Marketing - Advertising - Outdoor Signs Boiler Explosion Insurance G&A - Insurance - Liability and General Boiler Gauges Repairs and Maintenance - Building and Structure Boiler Inspection Repairs and Maintenance - Equipment and Furniture Boiler Repairs Repairs and Maintenance - Equipment and Furniture Bond Discount Interest Expense - Long Term Debt Bond Expense Amortization Interest Expense - Long Term Debt Bond Interest Interest Expense - Long Term Debt Bonuses - Employees Labor - Staff Bonuses - Management Labor - Management Book Matches (Guest) Direct Operating Exp. - Guest Supplies Books - Account G&A - Office Printing and Supplies Books - Record G&A - Office Printing and Supplies Bowls - Batter, Mixing Direct Operating Exp. - Kitchen Utensils and Supplies Bowls - China, Glass, Salad Direct Operating Exp. - Tableware and Smallwares Boxes - Pastry Direct Operating Exp. - Guest Supplies Boxes - To Go Direct Operating Exp. - Guest Supplies Brooms Direct Operating Exp. - Cleaning Supplies Brushes - Cleaning Direct Operating Exp. - Cleaning Supplies Building Depreciation Depreciation and Amortization - Depreciation on Building Building Insurance Occupancy Costs - Insurance on Buildings and Contents Building Repairs Repairs and Maintenance - Building and Structure Burglar Alarm Service G&A - Security and Deposit Services Burglary Insurance G&A - Insurance - Liability and General

**Expense Dictionary ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY ****

Transaction Description Recommended Account

Cable TV Service Music & Entertainment - Television Broadcast Service Can Openers Direct Operating Exp. - Kitchen Utensils and Supplies Candles Direct Operating Exp. - Tableware and Smallwares Candlesticks - China Direct Operating Exp. - Tableware and Smallwares Carafes Direct Operating Exp. - Tableware and Smallwares Carpet & Rugs - Cleaning Direct Operating Exp. - Laundry and Dry Cleaning Carpet Repairs Repairs and Maintenance - Building and Structure Cash Overage & Shortage G&A - Cash (Over) / Short Cash Register - Repairs Repairs and Maintenance - Equipment and Furniture Cash Register - Supplies G&A - Office Printing and Supplies Cashier Forms G&A - Office Printing and Supplies Ceiling Repairs Repairs and Maintenance - Building and Structure Cellophane Direct Operating Exp. - Guest Supplies Cellular Phone - Business Use G&A - Telephone and Communications Cellular Phone - Patron Use Direct Operating Exp. - Guest Supplies

Chair Rentals - Banquets

Direct Operating Exp. - Banquet and Catering (unless billed to customer, then Other Operating Income - Banquet & Catering-Equipment Rental) Chair Rentals - Non - Banquets Direct Operating Exp. - Equipment/Other Rentals Charcoal Utilities - Heating Oil and Other Fuel Chargebacks - Credit Cards G&A - Bad Debts and Backcharges Checks - Bank G&A - Office Printing and Supplies Checks - Restaurant G&A - Office Printing and Supplies Checks - Waiter G&A - Office Printing and Supplies China Direct Operating Exp. - Tableware and Smallwares Christmas Trees & Decorations Direct Operating Exp. - Flowers and Decorations Civic & Community Projects Marketing - Public Relations and Publicity - Civic and Community Projects Cleaning Fluid Direct Operating Exp. - Cleaning Supplies Cleaning Rags Direct Operating Exp. - Cleaning Supplies Clipboards G&A - Office Printing and Supplies Cocktail Napkins - Paper Direct Operating Exp. - Guest Supplies Cocktail Shakers Direct Operating Exp. - Bar Supplies Coffee Pots Direct Operating Exp. - Tableware and Smallwares Coffee Urn Repairs Repairs and Maintenance Equipment and Furniture

C

Coffee Urn Repairs Repairs and Maintenance - Equipment and Furniture Coin Bags G&A - Office Printing and Supplies Coin Wrappers G&A - Office Printing and Supplies Collars Direct Operating Exp. - Uniforms Complimentary Beverage Marketing - Other - Complimentary Meals Complimentary Beverage - Music & Entertainers Music & Entertainment - Meals Served to Musicians and Entertainers Complimentary Food Marketing - Other - Complimentary Meals Complimentary Food - Music & Entertainers Music & Entertainment - Meals Served to Musicians and Entertainers Computer / PC Software Direct Operating Exp. - Computer Software and Services Computer Network Subscription Fees G&A - Computer and Data Processing Costs Computer Rentals G&A - Computer and Data Processing Costs Computer/PC Service / Repairs Repairs and Maintenance - Equipment and Furniture Consultant Fees, Professional G&A - Professional Services Containers - Liquid, Paper Direct Operating Exp. - Guest Supplies Contract Cleaning Direct Operating Exp. - Contract Cleaning Contract Exterminating Direct Operating Exp. - Contract Cleaning Contributions and Donations Marketing - Public Relations and Publicity - Donations and Gifts Cooking Utensils Direct Operating Exp. - Kitchen Utensils and Supplies Corkscrews Direct Operating Exp. - Bar Supplies Corkscrews Direct Operating Exp. - Bar Supplies Corn Holders Direct Operating Exp. - Tableware and Smallwares Court Fees G&A - Professional Services Creamers Direct Operating Exp. - Tableware and Smallwares Credit & Collection Expenses G&A - Collection Fees Credit Card Commissions and Fees G&A - Credit Card Fees Credit Reports G&A - Miscellaneous Cups - Bouillon, Coffee, Custard, Tea Direct Operating Exp. - Tableware and Smallwares Cups - Paper Direct Operating Exp. - Bar Supplies Customer Newsletter Marketing - Direct Response Marketing - Printing and Mail Services Cut Flowers Direct Operating Exp. - Flowers and Decorations

Damaged Articles - Guest Direct Operating Exp. - Claims and Damages Paid Dance License G&A - Licenses and Permits

D

**Expense Dictionary ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY ****

Transaction Description Recommended Account

Franchise Fees G&A - Franchise Fees Franchise Taxes G&A - State Business Taxes Frequent Diner - Food and Beverage Discounts Marketing - Direct Response - Loyalty Program (or Other - Discounts and Coupons) Frequent Diner - Other Rewards Marketing - Direct Response - Loyalty Program Frequent Diner Services and Materials Marketing - Direct Response Marketing - Loyalty Program Fuel Utilities - Heating Oil and Other Fuel Furniture Repairs Repairs and Maintenance - Building and Structure Fuses Repairs and Maintenance - Building and Structure

Gain on Sales of Property Other (Income) Expense - Gain/Loss on Asset Sales Garbage Removal Utilities - Trash Removal Gas Service Utilities - Gas Gasoline Direct Operating Exp. - Auto or Truck Expense Gift Certificates/Materials Marketing - Other - Gift Cards Glass Bowls Direct Operating Exp. - Tableware and Smallwares Glass Dishes Direct Operating Exp. - Tableware and Smallwares Glass Pitchers Direct Operating Exp. - Tableware and Smallwares Glass Trays Direct Operating Exp. - Tableware and Smallwares Glasses - Drinking Direct Operating Exp. - Tableware and Smallwares Glassware - Liquor (Cocktail, Highball, Wine, etc.) Direct Operating Exp. - Tableware and Smallwares Goblets - Water Direct Operating Exp. - Tableware and Smallwares Grease Sales Other (Income) Expense - Grease and Waste Sales Ground Rent Occupancy Costs - Ground Rent

Hair Nets (Employee) Direct Operating Exp. - Uniforms Help Wanted Ads G&A - Personnel Expenses Holders - Corn Direct Operating Exp. - Tableware and Smallwares Holders - Paper Direct Operating Exp. - Guest Supplies Holiday Gifts - Employees Employee Benefits - Other - Employee Gifts and Parties Holiday Gifts - Other Than Employees Marketing - Public Relations and Publicity - Donations and Gifts Holiday Party for Employees Employee Benefits - Other - Employee Gifts and Parties

Ice Carvings Direct Operating Exp. - Flowers and Decorations Ice Machine Repairs Repairs and Maintenance Equipment and Furniture

G

H

I

Ice Machine Repairs Repairs and Maintenance - Equipment and Furniture Income Taxes - Federal Federal and State Income Taxes - Federal Income Tax Insecticides Direct Operating Exp. - Cleaning Supplies Insurance - Auto/Truck G&A - Insurance - Liability and General Insurance - Building & Contents G&A - Insurance - Liability and General Insurance - Burglary G&A - Insurance - Liability and General Insurance - Business Interruption G&A - Insurance - Liability and General Insurance - Disability Employee Benefits - Insurance and Retirement - Disability Insurance Insurance - Fidelity Bonds G&A - Insurance - Liability and General Insurance - Fire Occupancy Costs - Insurance on Building & Contents Insurance - Fraud G&A - Insurance - Liability and General Insurance - Group Medical Employee Benefits - Insurance and Retirement - Medical/Group Insurance Premiums Insurance - Life Employee Benefits - Insurance and Retirement - Life Insurance Insurance - Theft G&A - Insurance - Liability and General Insurance - Use & Occupancy G&A - Insurance - Liability and General Insurance - Vehicles Direct Operating Exp. - Auto or Truck Expenses Insurance - Workers' Compensation Employee Benefits - Insurance and Retirement - Workers' Compensation Interest on Line of Credit Interest Expense - Other Interest on Notes Payble Interest Expense -Note Payable Internet Service (ISP) G&A - Telephone and Communications Investigation of Employees G&A - Personnel Expenses

Jiggers Direct Operating Exp. - Bar Supplies

Kitchen Equipment Repairs Repairs and Maintenance - Equipment and Furniture Kitchen Utensils (Including Knives, Forks, Ladles, and Spoons) Direct Operating Exp. - Kitchen Utensils and Supplies Knives - Silver Direct Operating Exp. - Tableware and Smallwares

Ladles - Kitchen Direct Operating Exp. - Tableware and Smallwares Landscaping Repairs and Maintenance - Grounds and Parking Lot Laundry Direct Operating Exp. - Laundry and Dry Cleaning Legal Expenses G&A - Licenses and Permits Legal Fees G&A - Licenses and Permits

J

K

L

**Expense Dictionary ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY ****

Transaction Description Recommended Account

Legal Fees G&A - Professional Services Licenses - Beverages, Municipal G&A - Licenses and Permits Licenses - Beverages, State G&A - Licenses and Permits Licenses - General G&A - Licenses and Permits Licenses - Liquor, Federal G&A - Licenses and Permits Licenses - Music G&A - Licenses and Permits Linen Napkins Direct Operating Exp. - Linen and Linen Rental Linen Rental Direct Operating Exp. - Linen and Linen Rental Linen Towels Direct Operating Exp. - Linen and Linen Rental Liquid Containers, Paper Direct Operating Exp. - Guest Supplies Live Music Music & Entertainment - Bands and Musicians Lock Repairs Repairs and Maintenance - Building and Structure Logoed Products and Novelties (not for resale) Marketing - Other - Logoed Products Loss on Sale of Property Other (Income) Expense - Gain/Loss on Asset Sales Lost & Damaged Articles (Guest) G&A - Claims & Damages Paid Loyalty Program Services and Materials Marketing - Direct Response Marketing - Loyalty Program

Machinery Repairs Repairs and Maintenance - Equipment and Furniture Magazine Advertising Marketing - Advertising - Print Media Magazines - Trade G&A - Dues & Subscriptions Maintenance Contracts - Electric Signs Repairs and Maintenance - Equipment and Furniture Maintenance Contracts - Office Equipment Repairs and Maintenance - Equipment and Furniture Management Fees Other (Income) Expense - Management Fee Manuals - Service (Instructional Materials) G&A - Office Printing and Supplies Manuals - Training G&A - Office Printing and Supplies Marquee Licenses G&A - Licenses and Permits Marquee Repairs Repairs and Maintenance - Building and Structure Matches (Guest) Direct Operating Exp. - Guest Supplies Medical Fees (Service to Guests) G&A - Claims & Damages Paid Membership Dues - Associations G&A - Dues & Subscriptions Menus Direct Operating Exp. - Menus and Drink Lists Mixer Repairs Repairs and Maintenance - Equipment and Furniture Mixing Bowls Direct Operating Exp. - Kitchen Utensils and Supplies Mixing Spoons Direct Operating Exp Kitchen Utensils and Supplies

M

Mixing Spoons Direct Operating Exp. - Kitchen Utensils and Supplies Mops Direct Operating Exp. - Cleaning Supplies Mortgage Interest Interest Expense - Long Term Debt Mouse Traps Direct Operating Exp. - Cleaning Supplies Musicians Music & Entertainment - Bands and Musicians Muzak Music & Entertainment - Audio Broadcast Service

Napkins - Paper Direct Operating Exp. - Guest Supplies Napkins - Paper (Cocktail) Direct Operating Exp. - Guest Supplies Newspaper Advertising Marketing - Advertising - Print Media Notary Fees G&A - Professional Services Novelties (Advertising) Marketing - Other - Logoed Products Nutritional Consulting G&A - Professional Services

Office Equipment Repairs Repairs and Maintenance - Equipment and Furniture Office Supplies G&A - Office Printing and Supplies Oil - Fuel Utilities - Heating Oil and Other Fuel Online Accounting / POS ASP Services Direct Operating Exp. - Computer Software and Services Openers - Bottle Direct Operating Exp. - Kitchen Utensils and Supplies Openers - Can Direct Operating Exp. - Kitchen Utensils and Supplies Outdoor Advertising Marketing - Advertising - Outdoor Signs

Pager Rental G&A - Telephone and Communications Pails Direct Operating Exp. - Cleaning Supplies Paint Repairs and Maintenance - Building and Structure Paint Cleaner Direct Operating Exp. - Cleaning Supplies Painting & Decorating Repairs and Maintenance - Building and Structure Pans Direct Operating Exp. - Kitchen Utensils and Supplies Paper - Cooking Direct Operating Exp. - Guest Supplies Paper - Shelf Direct Operating Exp. - Guest Supplies Paper Bags Direct Operating Exp. - Guest Supplies Paper Clips Direct Operating Exp. - Guest Supplies Paper Cups Direct Operating Exp. - Guest Supplies

N

O

P

**Expense Dictionary ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY ****

Transaction Description Recommended Account

Rug Repairs Repairs and Maintenance - Building and Structure

Safety Envelopes G&A - Office Printing and Supplies Salad Bowls Direct Operating Exp. - Tableware and Smallwares Sales Taxes (gross receipts tax) G&A - Sales (or Beverage) Tax Sani - Racks - Repairs Repairs and Maintenance - Equipment and Furniture Satellite TV Service Music & Entertainment - Television Broadcast Service Saucers Direct Operating Exp. - Tableware and Smallwares Scissors G&A - Office Printing and Supplies Scotch Tape G&A - Office Printing and Supplies Seating Lists G&A - Office Printing and Supplies Security - Contracted G&A - Security and Deposit Services SEP Plan Contributions (Company) Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses SEP Plan Expenses Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses Servers' Checks G&A - Office Printing and Supplies Servers' Commissions Labor - Staff - Front of House - Servers Service Manuals (Employee) G&A - Office Printing and Supplies Sewer System Repairs Repairs and Maintenance - Building and Structure Shakers - Beverage Direct Operating Exp. - Bar Supplies Sharpeners - Pencils G&A - Office Printing and Supplies Sharpening Knives Direct Operating Exp. - Kitchen Utensils and Supplies Shelf Paper Direct Operating Exp. - Paper and Packaging Shrubbery Repairs and Maintenance - Grounds and Parking Lot Sidewalk Repairs Repairs and Maintenance - Grounds and Parking Lot Sign Licenses G&A - Licenses and Permits Sign Repairs Repairs and Maintenance - Building and Structure Small Tools Repairs and Maintenance - Building and Structure Snow Removal Repairs and Maintenance - Grounds and Parking Lot Soap (Guest) Direct Operating Exp. - Guest Supplies Soap for Cleaning Direct Operating Exp. - Cleaning Supplies Soft Drinks - Food Cost of Sales - Food Cost (or separate Soft Beverage Cost) - Soft Beverages Sponges - Cleaning Direct Operating Exp. - Cleaning Supplies Spoons - Beverage, Kitchen, Mixing Direct Operating Exp. - Kitchen Utensils and Supplies Spoons Silver Direct Operating Exp Tableware and Smallwares

S

Spoons - Silver Direct Operating Exp. - Tableware and Smallwares

Spotlight Rentals - Banquet

Direct Operating Exp. - Banquet and Catering (unless billed to customer, then Other Operating Income - Banquet & Catering-Equipment Rental) Stairway Repairs Repairs and Maintenance - Building and Structure Stamps - General G&A - Postage and Delivery Stamps and Postage - Advertising Marketing - Advertising - Direct Response Marketing - Postage Staplers G&A - Office Printing and Supplies Staples G&A - Office Printing and Supplies State Franchise Taxes G&A - State Business Taxes State Income Taxes Federal and State Income Taxes - State Income Tax State Unemployment Taxes Employee Benefits - Payroll Taxes - State Unemployement Taxes Stationary G&A - Office Printing and Supplies Steel Wool Direct Operating Exp. - Cleaning Supplies Sticks - Swizzle Direct Operating Exp. - Bar Supplies Stir Sticks, Direct Operating Exp. - Bar Supplies Stirrers, for Glasses Direct Operating Exp. - Guest Supplies Stock Transfer Agents Fees G&A - Professional Services Storeroom Issue Reports G&A - Office Printing and Supplies Strainers - Bar Direct Operating Exp. - Bar Supplies Strainers - Beverages Direct Operating Exp. - Bar Supplies Strainers - Kitchen Direct Operating Exp. - Kitchen Utensils and Supplies Straws Direct Operating Exp. - Guest Supplies Straws - Bar Direct Operating Exp. - Bar Supplies Subscription Website Memberships G&A - Dues & Subscriptions Subscriptions - Trade Publications G&A - Dues & Subscriptions Suggestions Awards - Employees Employee Benefits - Other - Awards and Prizes

Table Clothes Direct Operating Exp. - Tableware and Smallwares Table Covers Direct Operating Exp. - Tableware and Smallwares Table Tent Cards Direct Operating Exp. - Menus and Drink Lists Telephone Directory Advertising Marketing - Advertising - Print Media Telephone Equipment Charges G&A - Telephone and Communications Telephone Rentals G&A - Telephone and Communications

T

**Expense Dictionary ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY ****

Transaction Description Recommended Account

Television Repairs Repairs and Maintenance - Equipment and Furniture Testing New Recipes Marketing - Research - Product Testing Theater Program Advertising Marketing - Advertising - Theaters Time Clock Repairs Repairs and Maintenance - Equipment and Furniture Tissue and Toilet Paper Direct Operating Exp. - Cleaning Supplies To Go Boxes and Containers Direct Operating Exp. - Paper and Packaging (QSR: Cost of Sales - Paper Cost) Toothpicks Direct Operating Exp. - Guest Supplies Towels - Linen Direct Operating Exp. - Tableware and Smallwares Towels - Paper Direct Operating Exp. - Guest Supplies Toys for Kids Direct Operating Exp. - Guest Supplies Training Materials G&A - Training Training Seminars G&A - Training Trash Can Liners Direct Operating Exp. - Kitchen Utensils and Supplies Trash Cans Direct Operating Exp. - Kitchen Utensils and Supplies Trash Cans and Liners Direct Operating Exp. - Cleaning Supplies Travel for New Menu Ideas Marketing - Research - Travel In Connection with Research Trays - Aluminum Direct Operating Exp. - Tableware and Smallwares Trays - China, Glass or Silver Direct Operating Exp. - Tableware and Smallwares Tubes - Pastry Direct Operating Exp. - Kitchen Utensils and Supplies Tumblers Direct Operating Exp. - Tableware and Smallwares Typewriter Repairs Repairs and Maintenance - Equipment and Furniture

Uncollectible Credit Card Backcharges G&A - Bad Debts and Backcharges Uncollectible Receivables G&A - Bad Debts and Backcharges Uniforms Direct Operating Exp. - Uniforms Uniforms Cleaning Direct Operating Exp. - Laundry and Dry Cleaning Uniforms Laundering Direct Operating Exp. - Laundry and Dry Cleaning Uniforms Rental Direct Operating Exp. - Laundry and Dry Cleaning Uniforms Repair Direct Operating Exp. - Laundry and Dry Cleaning Utensils - Bar Direct Operating Exp. - Bar Supplies Utensils - Kitchen Direct Operating Exp. - Kitchen Utensils and Supplies

Vacuum Cleaner Accessories Direct Operating Exp. - Cleaning Supplies Vacuum Cleaner Repairs Repairs and Maintenance Equipment and Furniture

U

V

Vacuum Cleaner Repairs Repairs and Maintenance - Equipment and Furniture Valet Parking Revenue Other Operating Income - Valet Parking Vending Machine - Repairs Repairs and Maintenance - Building and Structure Vending Machine Commissions Other Operating Income - Vending Commissions Vending Machine Products Cost of Sales - Merchandise Sales - Vending Machines Vending Machine Revenue (if owned) Merchandise Sales - Vending Machines

Wall Repairs Repairs and Maintenance - Building and Structure Want Ads (Help Wanted) G&A - Personnel Expenses Washing Soaps & Powders Direct Operating Exp. - Cleaning Supplies Water Utilities - Water and Sewage Water Glasses Direct Operating Exp. - Tableware and Smallwares Water System Repairs Repairs and Maintenance - Building and Structure Wax Paper Direct Operating Exp. - Cleaning Supplies Window Cleaning (on Contract) Direct Operating Exp. - Contract Cleaning Window Repairs Repairs and Maintenance - Building and Structure Window Shades - Cleaning Direct Operating Exp. - Cleaning Supplies Window Shades, Screen & Awning Repairs Repairs and Maintenance - Building and Structure Wine Lists Direct Operating Exp. - Menus and Drink Lists Wired Music - Dining Rooms Music & Entertainment - Audio Broadcast Service Wood for Cooking Utilities - Heating Oil and Other Fuel Workers' Compensation Insurance Employee Benefits - Insurance and Retirement - Workers' Compensation

W