Controllable Line Items % of Gross Revenue
Payroll 30-35%
Advertising and Marketing 4-6%
Office and Postage 2%
Utilities ($2.25 per sq. ft.) 7-9%
Cleaning (Housekeeping supplies) 1-3%
Repairs and Maintenance 6-8%
Administrative / Accounting Service and Support 2-4%
Legal and Professional Fees 2-4%
Licenses and Other 1%
SUBTOTAL 55-72%
Fixed Expenses
Debt Service or rent 14-16%
Property Taxes 3-4%
Insurance 3-4%
SUBTOTAL 20-24%
Capital Improvement Reserve 3-5%
Total 78-101%