| 21 | | Insurance Expense | Insurance Expense -- Expense | Expense | |
| 22 | General Liability Insurance | Insurance Expense | Insurance Expense:General Liability Insurance -- Expense | Expense | |
| 23 | Health Insurance | Insurance Expense | Insurance Expense:Health Insurance -- Expense | Expense | |
| 24 | Worker's Compensation | Insurance Expense | Insurance Expense:Worker's Compensation -- Expense | Expense | |
| 25 | | Interest Expense | Interest Expense -- Expense | Expense | |
| 26 | Finance Lease Interest | Interest Expense | Interest Expense:Finance Lease Interest -- Expense | Expense | |
| 27 | | It/Computer Expenses | It/Computer Expenses -- Expense | Expense | |
| 28 | | Loss on sale of business | Loss on sale of business -- Expense | Expense | |
| 29 | | Meals and Entertainment | Meals and Entertainment -- Expense | Expense | |
| 30 | | Office AC Cooling Expense | Office AC Cooling Expense -- Expense | Expense | |
| 31 | | Office Expenses | Office Expenses -- Expense | Expense | |
| 32 | Other services expense | Office Expenses | Office Expenses:Other services expense -- Expense | Expense | |
| 33 | Printing & Stationery | Office Expenses | Office Expenses:Printing & Stationery -- Expense | Expense | |
| 34 | Supplies | Office Expenses | Office Expenses:Supplies -- Expense | Expense | |
| 35 | | Payroll Expenses | Payroll Expenses -- Expense | Expense | |
| 36 | | Postage and Delivery | Postage and Delivery -- Expense | Expense | |
| 37 | | Professional Fees | Professional Fees -- Expense | Expense | |
| 38 | | Provision for Bad Debts | Provision for Bad Debts -- Expense | Expense | |
| 39 | | Reconciliation Discrepancies | Reconciliation Discrepancies -- Expense | Expense | |
| 40 | | Rents - Office | Rents - Office -- Expense | Expense | |