Table 2.

Examples of Typical Expenditure Categories in a PH Accounting System

Personnel	Salaries Local salary supplement Hourly labor FICA	Retirement Health insurance Personal liability insurance
Equipment	Motor vehicle equipment purchases Equipment <$5,000 Lease purchase	Rental of equipment purchases Equipment ($5,000+) Computer equipment
Operating Expenses	Motor vehicle expenses Supplies and materials Pharmaceuticals Repairs and maintenance Utilities Travel Building rent Per diem and fees Contracts	Printing Rents other than real estate Insurance and bonding Other operating expenses Computer software Telecommunication Postage Indirect costs