1) Cost of goods bought for resale or goods used  

2) Construction industry– payments to subcontractors  

3) Wages, salaries and other staff costs 

4) Car, van and travel expenses 

5) Rent, rates, power & insurance costs

6) Repairs and maintenance of property and equipment 

7) Phone, fax, stationery and other office costs 

8) Advertising and business entertainment costs 

9) Interest on bank and other loans 

10) Bank, credit card and other financial charges  

11) Irrecoverable debts written off 

12) Accountancy, legal and other professional fees 

13) Depreciation and loss/profit on sale of assets 

14) Other business expenses 

15) Total Expenses / Disallowable Expenses