Chart of Accounts Operating Expenses Cost of Services Salaries: Caregiver salaries only Payroll: Taxes incurred for Caregivers only Benefits: Health, AAA, any other benefit available now or in the future Work Comp: Worker’s Comp expense for caregivers only Outsource: Expense incurred for utilizing other agencies to fill a gap in service for a CCSC client Expense Reimbursement: Expense incurred by reimbursing the caregiver only. Bank Svc Charge/Credit Card Fees Any expense incurred for using client credit card for payment of services. Charges by CCSC bank for any service. Contributions Any charitable contribution or donation Depreciation Expense Expense estimate given per month on reduction of value of tangible assets. This will be figured each month by the accountant. Dues and Subscriptions Expense incurred for any subscription or membership. This could include club or organization membership and any additional associated fees. Employee Appreciation Expense incurred for recognizing an employee/employees for a job well done. Insurance Dishonesty Bond: Monthly charge for bonding of all employees Liability Insurance: Monthly liability insurance premium Property Insurance: Monthly premium for insure tangible assets. Work Comp: Monthly premium for workers comp insurance to cover overhead staff only. Insurance-other: Premium payment for any other insurance not listed. Interest Expense Loan Interest: Interest incurred monthly on any line of credit or loan until paid back. Interest Expense-Other: Any unforeseen expense incurred related to financing or debt reduction. License and Permits Expense incurred for any local, state or national licensing to operate. (Ex. State Dept. of Health) Marketing Media: Expense that includes yellow page ads, print ads, radio, internet or television. Community Relations: Collateral material, sales promotions, booth rental, marketing meals and supplies such as toner, paper, etc. used solely for community relations purposes. Meals Expense incurred for any food/drink purchased. Excludes marketing meals for community relations purposes. Miscellaneous Any item that is not reasonably covered by other categories. An example would be a leased item. Office Supplies Expense incurred to purchase a tangible item to operate the agency. Postage & Delivery Expense incurred to purchase stamps or mail/ship an item via USPS, UPS, FedEx, etc. Does not cover the shipping envelopes, etc. which would be considered office supplies. Professional Development Expense incurred for an employee once they have been hired. This includes TB Test, orientation, training, in-services and printed material such as books. Professional Fees Accounting: Expense incurred for fees charged by accounting/CPA for services rendered. Legal: Expense incurred for fees charged by attorney for services rendered. Other: Expense incurred by a 3rd party non employee for services rendered. This would include an accountant, attorney or consultant. Recruiting Expense incurred for an employee candidate prior to hire. This includes advertising, job fairs, print material and background checks. Rent Expense incurred monthly for lease of office/storage space Equipment Repairs Expense incurred for repairing any item. This could include computers/telephone/copier, etc. Staff Office/Overhead Wages: Expense incurred for wages to overhead/office staff only. This includes Ops Mgr, Scheduler, Community Rep, RN, Recruiting, etc. Taxes: Payroll taxes paid on overhead/office staff only Payroll Service: Expense incurred for payroll services rendered Bonus: Performance bonuses paid to overhead staff Expense Reimbursement: Expense incurred to reimburse overhead/office staff. This includes mileage. Software Fees Expense incurred from Kalieda software, Telephony, etc. Any additional software purchased for use. Example would be QuickBooks. Telephone Expense incurred for telephone, cell phone, fax or internet service. Travel Expense incurred for out of town travel. This would include hotel stay, gas, airfare, and parking. This does not include mileage or meals while traveling.