<Company Name>

Operating expense analysis

<Date>

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Line item January February March Q1 April May June Q2 July August September Q3 October November December Q4
Labor and salaries $85,000 $85,000 $85,000 $255,000 $85,000 $85,000 $85,000 $255,000 $85,000 $85,000 $85,000 $255,000 $90,000 $90,000 $90,000 $270,000
Fringe benefits 25,500 25,500 25,500 76,500 25,500 25,500 25,500 76,500 25,500 25,500 25,500 76,500 27,000 27,000 27,000 81,000
Depreciation 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000
Supplies 5,000 5,000 5,000 15,000 5,000 5,000 5,000 15,000 5,000 5,000 5,000 15,000 5,000 5,000 5,000 15,000
Maintenance, repair, and overhaul 8,000 8,000 8,000 24,000 10,000 10,000 10,000 30,000 12,000 12,000 12,000 36,000 10,000 10,000 10,000 30,000
Utilities 4,000 4,000 4,000 12,000 4,000 4,000 4,000 12,000 4,000 4,000 4,000 12,000 4,000 4,000 4,000 12,000
Marketing programs 2,000 2,000 2,000 6,000 4,000 4,000 4,000 12,000 2,500 2,500 2,500 7,500 2,500 2,500 2,500 7,500
Public relations 2,000 2,000 2,000 6,000 1,500 1,500 1,500 4,500 1,500 1,500 1,500 4,500 1,500 1,500 1,500 4,500
Travel and entertainment 7,000 8,000 8,000 23,000 9,500 9,500 9,500 28,500 15,000 15,000 15,000 45,000 12,000 13,000 8,000 33,000
Nonbillable travel and entertainment 2,000 2,000 2,000 6,000 2,000 2,000 2,000 6,000 2,000 2,000 2,000 6,000 2,000 2,000 1,000 5,000
Rent 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000
Insurance 2,500 2,500 2,500 7,500 2,500 2,500 2,500 7,500 3,000 3,000 3,000 9,000 3,000 3,000 3,000 9,000
Professional services 0 3,000 3,000 6,000 3,500 2,500 2,000 8,000 3,000 3,000 3,000 9,000 2,500 2,000 3,000 7,500
Data processing 0 0 0 0 0 0 0 0 1,000 1,000 1,000 3,000 1,000 1,000 1,000 3,000
Litigation expense 0 0 0 0 3,500 3,500 3,500 10,500 0 0 0 0 0 2,000 2,500 4,500
Dues and subscriptions 500 500 500 1,500 500 500 500 1,500 500 500 500 1,500 500 500 500 1,500
Bank charges 350 425 500 1,275 600 625 575 1,800 650 600 600 1,850 550 450 350 1,350
Telephone 450 450 450 1,350 550 550 550 1,650 600 600 600 1,800 550 500 400 1,450
Recruiting expenses 0 0 0 0 150 250 250 650 250 250 200 700 150 0 0 150
Postage 50 50 50 150 100 100 100 300 100 100 100 300 100 200 350 650
Interest expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Property taxes 400 400 400 1,200 400 400 400 1,200 400 400 400 1,200 400 400 400 1,200
General and miscellaneous 1,000 1,000 1,000 3,000 1,000 1,000 1,000 3,000 1,000 1,500 1,300 3,800 1,500 2,000 2,500 6,000
Other 150 200 300 650 300 300 300 900 350 350 350 1,050 400 400 500 1,300
TOTAL $165,900 $170,025 $170,200 $506,125 $179,600 $178,725 $178,175 $536,500 $183,350 $183,800 $183,550 $550,700 $184,650 $187,450 $183,500 $555,600
<Company Name>
Operating expense analysis
<Date>

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Line item January February March Q1 April May June Q2 July August September Q3 October November December Q4
Labor and salaries $80,000 $80,000 $80,000 $240,000 $80,000 $80,000 $80,000 $240,000 $80,000 $80,000 $80,000 $240,000 $82,500 $82,500 $82,500 $247,500
Fringe benefits 24,000 24,000 24,000 72,000 24,000 24,000 24,000 72,000 24,000 24,000 24,000 72,000 24,750 24,750 24,750 74,250
Depreciation 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000
Supplies 4,500 4,500 4,500 13,500 4,500 4,500 4,500 13,500 5,000 5,000 5,000 15,000 5,000 5,000 5,000 15,000
Maintenance, repair, and overhaul 8,000 8,000 8,000 24,000 8,000 8,000 8,000 24,000 8,000 8,000 8,000 24,000 8,000 8,000 8,000 24,000
Utilities 4,500 4,500 4,500 13,500 4,500 4,500 4,500 13,500 4,500 4,500 4,500 13,500 4,500 4,500 4,500 13,500
Marketing programs 2,500 2,500 2,500 7,500 3,000 3,000 3,000 9,000 2,500 2,500 2,500 7,500 2,500 2,500 2,500 7,500
Public relations 2,000 2,000 2,000 6,000 2,000 2,000 2,000 6,000 2,500 2,500 2,500 7,500 2,500 2,500 2,500 7,500
Travel and entertainment 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000
Nonbillable travel and entertainment 1,500 1,500 1,500 4,500 1,500 1,500 1,500 4,500 1,500 1,500 1,500 4,500 1,500 1,500 1,500 4,500
Rent 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000 10,000 10,000 10,000 30,000
Insurance 2,500 2,500 2,500 7,500 2,500 2,500 2,500 7,500 2,500 2,500 2,500 7,500 2,500 2,500 2,500 7,500
Professional services 3,000 3,000 3,000 9,000 4,000 4,000 4,000 12,000 4,000 4,000 4,000 12,000 3,000 3,000 3,000 9,000
Data processing 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Litigation expense 1,000 1,000 1,000 3,000 1,000 1,000 1,000 3,000 1,000 1,000 1,000 3,000 1,000 1,000 1,000 3,000
Dues and subscriptions 750 750 750 2,250 750 750 750 2,250 750 750 750 2,250 750 750 750 2,250
Bank charges 500 500 500 1,500 500 500 500 1,500 500 500 500 1,500 500 500 500 1,500
Telephone 500 500 500 1,500 500 500 500 1,500 500 500 500 1,500 500 500 500 1,500
Recruiting expenses 150 150 150 450 150 150 150 450 150 150 150 450 150 150 150 450
Postage 75 75 75 225 100 100 100 300 100 100 100 300 150 250 300 700
Interest expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Property taxes 400 400 400 1,200 400 400 400 1,200 400 400 400 1,200 400 400 400 1,200
General and miscellaneous 1,000 1,000 1,000 3,000 1,000 1,000 1,000 3,000 1,000 1,000 1,000 3,000 1,500 2,000 2,500 6,000
Other 250 250 250 750 250 250 250 750 250 250 250 750 250 250 250 750
TOTAL $167,125 $167,125 $167,125 $501,375 $168,650 $168,650 $168,650 $505,950 $169,150 $169,150 $169,150 $507,450 $171,950 $172,550 $173,100 $517,600
<Company Name>
Operating expense analysis
<Date>

Data cell key

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Line item January February March Q1 April May June Q2 July August September Q3 October November December Q4 $22,500 variance due to Notes
elimination of .25 Marketing
Labor and salaries ($5,000) ($5,000) ($5,000) ($15,000) ($5,000) ($5,000) ($5,000) ($15,000) ($5,000) ($5,000) ($5,000) ($15,000) ($7,500) ($7,500) ($7,500) ($22,500) FTE in Q1, which was not back-filled.
Fringe benefits (1,500) (1,500) (1,500) (4,500) (1,500) (1,500) (1,500) (4,500) (1,500) (1,500) (1,500) (4,500) (2,250) (2,250) (2,250) (6,750)
Depreciation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Supplies (500) (500) (500) (1,500) (500) (500) (500) (1,500) 0 0 0 0 0 0 0 0
Maintenance, repair, and overhaul 0 0 0 0 (2,000) (2,000) (2,000) (6,000) (4,000) (4,000) (4,000) (12,000) (2,000) (2,000) (2,000) (6,000)
Utilities 500 500 500 1,500 500 500 500 1,500 500 500 500 1,500 500 500 500 1,500
Marketing programs 500 500 500 1,500 (1,000) (1,000) (1,000) (3,000) 0 0 0 0 0 0 0 0
Public relations 0 0 0 0 500 500 500 1,500 1,000 1,000 1,000 3,000 1,000 1,000 1,000 3,000
Travel and entertainment 3,000 2,000 2,000 7,000 500 500 500 1,500 (5,000) (5,000) (5,000) (15,000) (2,000) (3,000) 2,000 (3,000)
Nonbillable travel and entertainment (500) (500) (500) (1,500) (500) (500) (500) (1,500) (500) (500) (500) (1,500) (500) (500) 500 (500)
Rent 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Insurance 0 0 0 0 0 0 0 0 (500) (500) (500) (1,500) (500) (500) (500) (1,500)
Professional services 3,000 0 0 3,000 500 1,500 2,000 4,000 1,000 1,000 1,000 3,000 500 1,000 0 1,500
Data processing 0 0 0 0 0 0 0 0 (1,000) (1,000) (1,000) (3,000) (1,000) (1,000) (1,000) (3,000)
Litigation expense 1,000 1,000 1,000 3,000 (2,500) (2,500) (2,500) (7,500) 1,000 1,000 1,000 3,000 1,000 (1,000) (1,500) (1,500)
Dues and subscriptions 250 250 250 750 250 250 250 750 250 250 250 750 250 250 250 750
Bank charges 150 75 0 225 (100) (125) (75) (300) (150) (100) (100) (350) (50) 50 150 150
Telephone 50 50 50 150 (50) (50) (50) (150) (100) (100) (100) (300) (50) 0 100 50
Recruiting expenses 150 150 150 450 0 (100) (100) (200) (100) (100) (50) (250) 0 150 150 300
Postage 25 25 25 75 0 0 0 0 0 0 0 0 50 50 (50) 50
Interest expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Property taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
General and miscellaneous 0 0 0 0 0 0 0 0 0 (500) (300) (800) 0 0 0 0
Other 100 50 (50) 100 (50) (50) (50) (150) (100) (100) (100) (300) (150) (150) (250) (550)
TOTAL $1,225 ($2,900) ($3,075) ($4,750) ($10,950) ($10,075) ($9,525) ($30,550) ($14,200) ($14,650) ($14,400) ($43,250) ($12,700) ($14,900) ($10,400) ($38,000)
 Quarterly operating expense analysis

$560,000

$550,000

$540,000

$530,000

$520,000

$510,000

$500,000

$490,000

$480,000

$470,000

Actual Budget