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Line-item budget???


Can anyone help me figure out which items below would go under Line-Item Budget to determine total non-salary costs?

Physician salary
Administrator
Insurance coordinator
Nurses
Front office staff
Benefits
Rent
Malpractice insurance
Utilities
Office supplies
Equipment/lease
Transportation
Training
Number of patients seen annually


Thanks, I appreciate all the help I can get!

Well, I think this is simple enough. Just identify (from the description) what doesn't look/ sounds like a salary/ wage expenses. So, to me they are:

Rent
Malpractice insurance
Utilities
Office supplies
Equipment/lease
Transportation
Training
Number of patients seen annually

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