Uniform System of Accounts for Restaurants
Expense Dictionary ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **
Transaction Description Recommended Account
Data Backup Service (POS / Computer) Direct Operating Exp. - Computer Software and Services
Data Processing - Rent G&A - Computer and Data Processing Costs
Data Processing - Supplies G&A - Computer and Data Processing Costs
Decorations Direct Operating Exp. - Flowers and Decorations
Depreciation - Building/Equipment Depreciation and Amortization - Depreciation on Furniture and Equipment
Detergents Direct Operating Exp. - Cleaning Supplies
Direct Mail Expenses - Outside Service Marketing - Direct Response - Printing and Mail Services
Direct Mail Expenses - Postage Marketing - Direct Response - Postage
Direct Mail Marketing Marketing - Direct Response - Printing and Mail Services
Dishes Direct Operating Exp. - Tableware and Smallwares
Dishwasher Repairs Repairs and Maintenance - Equipment and Furniture
Dishwashing Supplies Direct Operating Exp. - Cleaning Supplies
Disinfectants Direct Operating Exp. - Cleaning Supplies
Disposable Food Containers, Paper Napkins Direct Operating Exp. - Paper and Packaging (QSR: Cost of Sales - Paper Cost)
Drapery Cleaning Direct Operating Exp. - Laundry and Dry Cleaning
Drapery Repairs Repairs and Maintenance - Building and Structure
Drinking Glasses Direct Operating Exp. - Tableware and Smallwares
Drinking Straws and Coffee Stirrers Direct Operating Exp. - Paper and Packaging (QSR: Cost of Sales - Paper Cost)
Dry Cleaning Direct Operating Exp. - Laundry and Dry Cleaning
Dues - Association G&A - Dues & Subscriptions
Dust Brushes Direct Operating Exp. - Cleaning Supplies
Dust Cloths Direct Operating Exp. - Cleaning Supplies
Educational Seminars G&A - Training
Electric Bulbs Repairs and Maintenance - Building and Structure
Electric Fixture Repairs Repairs and Maintenance - Equipment and Furniture
Electrical & Mechanical Repairs Repairs and Maintenance - Equipment and Furniture
Electrical Service Utilities - Electricity
Employee Credit Union Employee Benefits - Other - Credit Union
Employee Investigations G&A - Personnel Expenses
Employee Meals Cost Employee Meals
Employment Agency Fees G&A - Personnel Expenses
Entertainers - Comedians Music & Entertainment - Comedians and Entertainers
Office Printing and Supplies
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Equipment and Furniture Furniture, Fixtures & Equipment
Exterminating (Contract) Direct Operating Exp. - Contract Cleaning
Facial Tissues & Holders Direct Operating Exp. - Guest Supplies
Fees, Attorney's - For Collections G&A - Collection Fees
Fees, Attorney's - Other Than Collections G&A - Professional Services
Fees, Audit - Public Accountants G&A - Professional Services
Fees, Collection G&A - Collection Fees
Fees, Court G&A - Professional Services
Fees, Directors G&A - Directors' or Officers' Fees
Fees, Franchise G&A - Franchise Fees
Fees, Legal G&A - Professional Services
Fees, Medical (Service to Employees) Employee Benefits - Other - Medical Expenses
Fees, Notary G&A - Miscellaneous
Ferns Direct Operating Exp. - Flowers and Decorations
Fertilizer Repairs and Maintenance - Grounds and Parking Lot
Fire Alarm Service G&A - Security and Deposit Services
First Aid Supplies G&A - Miscellaneous
Flatware Direct Operating Exp. - Tableware and Smallwares
Floor Covering Repairs Repairs and Maintenance - Building and Structure
Floor Repairs Repairs and Maintenance - Building and Structure
Floor Wax Direct Operating Exp. - Cleaning Supplies
Flowers - Artificial Direct Operating Exp. - Flowers and Decorations
Flowers - Cut Direct Operating Exp. - Flowers and Decorations
Foil Wrapping Direct Operating Exp. - Guest Supplies
Food Licenses G&A - Licenses and Permits
Food Warmer Supplies Direct Operating Exp. - Kitchen Utensils and Supplies
Food Wraps - Aluminum Foil, Plastic Wrap Direct Operating Exp. - Paper and Packaging
Forks - Kitchen Direct Operating Exp. - Kitchen Utensils and Supplies
Forks - Silver Direct Operating Exp. - Tableware and Smallwares
Forms - Printed G&A - Office Printing and Supplies
Forms - Report G&A - Office Printing and Supplies
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