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
