Physicians
Expense Accounts
The following is a list of typical categories of expenses in the physicians office. This can be used by the office manager in controlling expenses. This can also be used for a "chart of accounts". More categories can be added if you know of any you would like added. Also - make suggestions and I will add them to this page. I will be adding pages on how to control these expenses. Furthermore, we have set a course to author web pages will include explanations and knowledge of how to support these deductions for tax purposes. In addition, we may include knowledge about internal audits for the office manager to control potential misuse or potential over-spending on these items.
| 603. | Advertising |
| Lab costs | |
| Drugs | |
| Linens | |
| Malpractice Insurance | |
| CME | |
| Seminars | |
| Equipment Maintenance | |
| Films | |
| Radiology Supplies | |
| Biohazard Costs | |
| Licenses | |
| Library | |
| 604 | Car expenses |
| 638 | Commissions and fees |
| 615 | Employee Benefits |
| 616 | Mortgage interest |
| 680 | Other interest expense |
| 617 | Legal and Professional |
| 620 | Office expense |
| 631 | Employee Pension and profit sharing |
| 656 | Equipment rents |
| 624 | Building rents |
| 629 | Travel short term car rental, air travel, lodging, parking, etc. |
| 654 | Meals and entertainment |
| 630 | Utilities |
| 600 | Principal's or Partners' Salaries |
| 74 | Associates' Salaries |
| 75 | Associates' Fee Participations |
| 601 | Office Salaries |
| 622 | Bank chares |
| 653 | Professional Materials, & Periodicals |
| 658 | Legal and library services |
| 684 | Home office expenses |
| 623 | Postage |
| 626 | Stationery & Supplies |
| 644 | Insurance (not health insurance) |
| 84 | Light |
| 619 | Repairs |
| 613 | Payroll Taxes |
| 632 | Taxes Licenses Other Taxes |
| 639 | Personal property taxes |
| 662 | Real property tax |
| 88 | Prof. Dues & Meetings |
| 89 | Pensions |
| 90 | Contributions |
| 609 | Depreciation |
| 606 | Bad Debts |
| 618 | Miscellaneous Expenses |
| 612 | Dues and subscriptions |
| 625 | Cleaning and janitorial |
| 614 | Filing and other fees |
| 602 | Outside services |
| 681 | Returned check charges |
| 628 | Telephone |
| 94 | Absorbed Costs |