Lee,

Seems you left out the most important, and for us, the largest expense, is payroll. I would think that is true whether you are a one man show or are a company with salaried and hourly employees. Even the one man show has to pay himself. Of course he/she could be taking a very minimal expense in order to get his/her business up and running in which case payroll would probably not be the largest expense.

Most certainly our highest cost is our payroll expense.

Bill