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Direct Expenses1. Salary & Bonus

2. Rent Paid

3. Advertisement & Publicity

4. Electricity Charges

5. Traveling Expenses

6. Telephone Bill

7. Printing & Stationary

8. Postage & Telegram

9. Computer Expenses

10. Books & Periodicals

11. Taxes

Indirect Expenses

1. Depreciation

2. Bad Debts

3. Interest on Loan

4. Bank Charges

5. Loss by Theft

6. Loss by Fire / Damage

7. Banking Charges

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