Expense Dictionary ** PRELIMINARY - FOR REVIEW AND ...

Uniform System of Accounts for Restaurants Expense Dictionary

Transaction Description

401K Plan Contributions (Company) 401K Plan Expenses Accountants Fees Adding Machine - Service Adding Machine - Tapes Advertising - Outdoor / Billboards Advertising - Publications Advertising - Radio Advertising - TV Advertising Agency Fees Air Conditioning Systems Repairs Air Express Charges Alarm Service - Fire or Burglar Aluminum Trays Amortization - Bond Discount Amortization - Bond Expense Amortization - Leasehold Amortization - Leasehold Improvements Appetizers - Bar Aprons Ash Trays - China & Glass Association Dues Athletic Equipment for Employees Attorney's Fees Awards - Employees

Backup Disks and Disk Drives Bad Debts Badges Bar Utensils Batter Bowls Beaters Beeper Rental Beepers - Patron Beverage Licenses Beverage Lists Beverage Mixers Beverage Signs Beverage Spoons Beverage Stirrers - Glass Beverage Taxes (gross receipts tax) Billboards Boiler Explosion Insurance Boiler Gauges Boiler Inspection Boiler Repairs Bond Discount Bond Expense Amortization Bond Interest Bonuses - Employees Bonuses - Management Book Matches (Guest) Books - Account Books - Record Bowls - Batter, Mixing Bowls - China, Glass, Salad Boxes - Pastry Boxes - To Go Brooms Brushes - Cleaning Building Depreciation Building Insurance Building Repairs Burglar Alarm Service Burglary Insurance

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Recommended Account

A Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses G&A - Professional Services G&A - Office Printing and Supplies G&A - Office Printing and Supplies Marketing - Advertising - Outdoor Signs Marketing - Advertising - Print Media Marketing - Advertising - Radio and Television Marketing - Advertising - Radio and Television Marketing - Advertising - Agency Commissions and Fees Repairs and Maintenance - Equipment and Furniture G&A - Postage and Delivery G&A - Security and Deposit Services Direct Operating Exp. - Tableware and Smallwares Interest Expense - Long Term Debt Interest Expense - Long Term Debt Depreciation and Amortization - Amortization of Leasehold Depreciation and Amortization - Amortization of Leasehold Improvements Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Uniforms Direct Operating Exp. - Tableware and Smallwares G&A - Dues & Subscriptions Employee Benefits - Other - Employee Sports Activities G&A - Professional Services Employee Benefits - Other - Awards and Prizes

B G&A - Computer and Data Processing Costs G&A - Bad Debts and Backcharges Direct Operating Exp. - Uniforms Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Kitchen Utensils and Supplies G&A - Telephone and Communications Direct Operating Exp. - Guest Supplies G&A - Licenses and Permits Direct Operating Exp. - Menus and Drink Lists Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Menus and Drink Lists Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Bar Supplies G&A - Sales (or Beverage) Tax Marketing - Advertising - Outdoor Signs G&A - Insurance - Liability and General Repairs and Maintenance - Building and Structure Repairs and Maintenance - Equipment and Furniture Repairs and Maintenance - Equipment and Furniture Interest Expense - Long Term Debt Interest Expense - Long Term Debt Interest Expense - Long Term Debt Labor - Staff Labor - Management Direct Operating Exp. - Guest Supplies G&A - Office Printing and Supplies G&A - Office Printing and Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Cleaning Supplies Depreciation and Amortization - Depreciation on Building Occupancy Costs - Insurance on Buildings and Contents Repairs and Maintenance - Building and Structure G&A - Security and Deposit Services G&A - Insurance - Liability and General

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Uniform System of Accounts for Restaurants Expense Dictionary

Transaction Description

Cable TV Service Can Openers Candles Candlesticks - China Carafes Carpet & Rugs - Cleaning Carpet Repairs Cash Overage & Shortage Cash Register - Repairs Cash Register - Supplies Cashier Forms Ceiling Repairs Cellophane Cellular Phone - Business Use Cellular Phone - Patron Use

Chair Rentals - Banquets Chair Rentals - Non - Banquets Charcoal Chargebacks - Credit Cards Checks - Bank Checks - Restaurant Checks - Waiter China Christmas Trees & Decorations Civic & Community Projects Cleaning Fluid Cleaning Rags Clipboards Cocktail Napkins - Paper Cocktail Shakers Coffee Pots Coffee Urn Repairs Coin Bags Coin Wrappers Collars Complimentary Beverage Complimentary Beverage - Music & Entertainers Complimentary Food Complimentary Food - Music & Entertainers Computer / PC Software Computer Network Subscription Fees Computer Rentals Computer/PC Service / Repairs Consultant Fees, Professional Containers - Liquid, Paper Contract Cleaning Contract Exterminating Contributions and Donations Cooking Utensils Corkscrews Corkscrews Corn Holders Court Fees Creamers Credit & Collection Expenses Credit Card Commissions and Fees Credit Reports Cups - Bouillon, Coffee, Custard, Tea Cups - Paper Customer Newsletter Cut Flowers

Damaged Articles - Guest Dance License

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Recommended Account

C Music & Entertainment - Television Broadcast Service Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Laundry and Dry Cleaning Repairs and Maintenance - Building and Structure G&A - Cash (Over) / Short Repairs and Maintenance - Equipment and Furniture G&A - Office Printing and Supplies G&A - Office Printing and Supplies Repairs and Maintenance - Building and Structure Direct Operating Exp. - Guest Supplies G&A - Telephone and Communications Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Banquet and Catering (unless billed to customer, then Other Operating Income - Banquet & Catering-Equipment Rental) Direct Operating Exp. - Equipment/Other Rentals Utilities - Heating Oil and Other Fuel G&A - Bad Debts and Backcharges G&A - Office Printing and Supplies G&A - Office Printing and Supplies G&A - Office Printing and Supplies Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Flowers and Decorations Marketing - Public Relations and Publicity - Civic and Community Projects Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Cleaning Supplies G&A - Office Printing and Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Tableware and Smallwares Repairs and Maintenance - Equipment and Furniture G&A - Office Printing and Supplies G&A - Office Printing and Supplies Direct Operating Exp. - Uniforms Marketing - Other - Complimentary Meals Music & Entertainment - Meals Served to Musicians and Entertainers Marketing - Other - Complimentary Meals Music & Entertainment - Meals Served to Musicians and Entertainers Direct Operating Exp. - Computer Software and Services G&A - Computer and Data Processing Costs G&A - Computer and Data Processing Costs Repairs and Maintenance - Equipment and Furniture G&A - Professional Services Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Contract Cleaning Direct Operating Exp. - Contract Cleaning Marketing - Public Relations and Publicity - Donations and Gifts Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Tableware and Smallwares G&A - Professional Services Direct Operating Exp. - Tableware and Smallwares G&A - Collection Fees G&A - Credit Card Fees G&A - Miscellaneous Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Bar Supplies Marketing - Direct Response Marketing - Printing and Mail Services Direct Operating Exp. - Flowers and Decorations

D Direct Operating Exp. - Claims and Damages Paid G&A - Licenses and Permits

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Uniform System of Accounts for Restaurants Expense Dictionary

Transaction Description

Data Backup Service (POS / Computer) Data Processing - Rent Data Processing - Supplies Decorations Depreciation - Building/Equipment Detergents Direct Mail Expenses - Outside Service Direct Mail Expenses - Postage Direct Mail Marketing Dishes Dishwasher Repairs Dishwashing Supplies Disinfectants Disposable Food Containers, Paper Napkins Drapery Cleaning Drapery Repairs Drinking Glasses Drinking Straws and Coffee Stirrers Dry Cleaning Dues - Association Dust Brushes Dust Cloths

Educational Seminars Electric Bulbs Electric Fixture Repairs Electrical & Mechanical Repairs Electrical Service Employee Credit Union Employee Investigations Employee Meals Cost Employment Agency Fees Entertainers - Comedians Envelopes Equipment and Furniture Exterminating (Contract)

Facial Tissues & Holders Fees, Attorney's - For Collections Fees, Attorney's - Other Than Collections Fees, Audit - Public Accountants Fees, Collection Fees, Court Fees, Directors Fees, Franchise Fees, Legal Fees, Medical (Service to Employees) Fees, Notary Ferns Fertilizer Fire Alarm Service First Aid Supplies Flatware Floor Covering Repairs Floor Repairs Floor Wax Flowers - Artificial Flowers - Cut Foil Wrapping Food Licenses Food Warmer Supplies Food Wraps - Aluminum Foil, Plastic Wrap Forks - Kitchen Forks - Silver Forms - Printed Forms - Report

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Recommended Account

Direct Operating Exp. - Computer Software and Services G&A - Computer and Data Processing Costs G&A - Computer and Data Processing Costs Direct Operating Exp. - Flowers and Decorations Depreciation and Amortization - Depreciation on Furniture and Equipment Direct Operating Exp. - Cleaning Supplies Marketing - Direct Response - Printing and Mail Services Marketing - Direct Response - Postage Marketing - Direct Response - Printing and Mail Services Direct Operating Exp. - Tableware and Smallwares Repairs and Maintenance - Equipment and Furniture Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Paper and Packaging (QSR: Cost of Sales - Paper Cost) Direct Operating Exp. - Laundry and Dry Cleaning Repairs and Maintenance - Building and Structure Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Paper and Packaging (QSR: Cost of Sales - Paper Cost) Direct Operating Exp. - Laundry and Dry Cleaning G&A - Dues & Subscriptions Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Cleaning Supplies

E G&A - Training Repairs and Maintenance - Building and Structure Repairs and Maintenance - Equipment and Furniture Repairs and Maintenance - Equipment and Furniture Utilities - Electricity Employee Benefits - Other - Credit Union G&A - Personnel Expenses Employee Meals G&A - Personnel Expenses Music & Entertainment - Comedians and Entertainers G&A - Office Printing and Supplies Furniture, Fixtures & Equipment Direct Operating Exp. - Contract Cleaning

F Direct Operating Exp. - Guest Supplies G&A - Collection Fees G&A - Professional Services G&A - Professional Services G&A - Collection Fees G&A - Professional Services G&A - Directors' or Officers' Fees G&A - Franchise Fees G&A - Professional Services Employee Benefits - Other - Medical Expenses G&A - Miscellaneous Direct Operating Exp. - Flowers and Decorations Repairs and Maintenance - Grounds and Parking Lot G&A - Security and Deposit Services G&A - Miscellaneous Direct Operating Exp. - Tableware and Smallwares Repairs and Maintenance - Building and Structure Repairs and Maintenance - Building and Structure Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Flowers and Decorations Direct Operating Exp. - Flowers and Decorations Direct Operating Exp. - Guest Supplies G&A - Licenses and Permits Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Paper and Packaging Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Tableware and Smallwares G&A - Office Printing and Supplies G&A - Office Printing and Supplies

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Uniform System of Accounts for Restaurants Expense Dictionary

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Transaction Description

Recommended Account

Franchise Fees Franchise Taxes Frequent Diner - Food and Beverage Discounts Frequent Diner - Other Rewards Frequent Diner Services and Materials Fuel Furniture Repairs Fuses

Gain on Sales of Property Garbage Removal Gas Service Gasoline Gift Certificates/Materials Glass Bowls Glass Dishes Glass Pitchers Glass Trays Glasses - Drinking Glassware - Liquor (Cocktail, Highball, Wine, etc.) Goblets - Water Grease Sales Ground Rent

Hair Nets (Employee) Help Wanted Ads Holders - Corn Holders - Paper Holiday Gifts - Employees Holiday Gifts - Other Than Employees Holiday Party for Employees

Ice Carvings Ice Machine Repairs Income Taxes - Federal Insecticides Insurance - Auto/Truck Insurance - Building & Contents Insurance - Burglary Insurance - Business Interruption Insurance - Disability Insurance - Fidelity Bonds Insurance - Fire Insurance - Fraud Insurance - Group Medical Insurance - Life Insurance - Theft Insurance - Use & Occupancy Insurance - Vehicles Insurance - Workers' Compensation Interest on Line of Credit Interest on Notes Payble Internet Service (ISP) Investigation of Employees

Jiggers

Kitchen Equipment Repairs Kitchen Utensils (Including Knives, Forks, Ladles, and Spoons) Knives - Silver

Ladles - Kitchen Landscaping Laundry Legal Expenses Legal Fees

G&A - Franchise Fees G&A - State Business Taxes Marketing - Direct Response - Loyalty Program (or Other - Discounts and Coupons) Marketing - Direct Response - Loyalty Program Marketing - Direct Response Marketing - Loyalty Program Utilities - Heating Oil and Other Fuel Repairs and Maintenance - Building and Structure Repairs and Maintenance - Building and Structure

G Other (Income) Expense - Gain/Loss on Asset Sales Utilities - Trash Removal Utilities - Gas Direct Operating Exp. - Auto or Truck Expense Marketing - Other - Gift Cards Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Other (Income) Expense - Grease and Waste Sales Occupancy Costs - Ground Rent

H Direct Operating Exp. - Uniforms G&A - Personnel Expenses Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Guest Supplies Employee Benefits - Other - Employee Gifts and Parties Marketing - Public Relations and Publicity - Donations and Gifts Employee Benefits - Other - Employee Gifts and Parties

I Direct Operating Exp. - Flowers and Decorations Repairs and Maintenance - Equipment and Furniture Federal and State Income Taxes - Federal Income Tax Direct Operating Exp. - Cleaning Supplies G&A - Insurance - Liability and General G&A - Insurance - Liability and General G&A - Insurance - Liability and General G&A - Insurance - Liability and General Employee Benefits - Insurance and Retirement - Disability Insurance G&A - Insurance - Liability and General Occupancy Costs - Insurance on Building & Contents G&A - Insurance - Liability and General Employee Benefits - Insurance and Retirement - Medical/Group Insurance Premiums Employee Benefits - Insurance and Retirement - Life Insurance G&A - Insurance - Liability and General G&A - Insurance - Liability and General Direct Operating Exp. - Auto or Truck Expenses Employee Benefits - Insurance and Retirement - Workers' Compensation Interest Expense - Other Interest Expense -Note Payable G&A - Telephone and Communications G&A - Personnel Expenses

J Direct Operating Exp. - Bar Supplies

K Repairs and Maintenance - Equipment and Furniture Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Tableware and Smallwares

L Direct Operating Exp. - Tableware and Smallwares Repairs and Maintenance - Grounds and Parking Lot Direct Operating Exp. - Laundry and Dry Cleaning G&A - Licenses and Permits G&A - Licenses and Permits

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Uniform System of Accounts for Restaurants Expense Dictionary

Transaction Description

Legal Fees Licenses - Beverages, Municipal Licenses - Beverages, State Licenses - General Licenses - Liquor, Federal Licenses - Music Linen Napkins Linen Rental Linen Towels Liquid Containers, Paper Live Music Lock Repairs Logoed Products and Novelties (not for resale) Loss on Sale of Property Lost & Damaged Articles (Guest) Loyalty Program Services and Materials

Machinery Repairs Magazine Advertising Magazines - Trade Maintenance Contracts - Electric Signs Maintenance Contracts - Office Equipment Management Fees Manuals - Service (Instructional Materials) Manuals - Training Marquee Licenses Marquee Repairs Matches (Guest) Medical Fees (Service to Guests) Membership Dues - Associations Menus Mixer Repairs Mixing Bowls Mixing Spoons Mops Mortgage Interest Mouse Traps Musicians Muzak

Napkins - Paper Napkins - Paper (Cocktail) Newspaper Advertising Notary Fees Novelties (Advertising) Nutritional Consulting

Office Equipment Repairs Office Supplies Oil - Fuel Online Accounting / POS ASP Services Openers - Bottle Openers - Can Outdoor Advertising

Pager Rental Pails Paint Paint Cleaner Painting & Decorating Pans Paper - Cooking Paper - Shelf Paper Bags Paper Clips Paper Cups

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Recommended Account

G&A - Professional Services G&A - Licenses and Permits G&A - Licenses and Permits G&A - Licenses and Permits G&A - Licenses and Permits G&A - Licenses and Permits Direct Operating Exp. - Linen and Linen Rental Direct Operating Exp. - Linen and Linen Rental Direct Operating Exp. - Linen and Linen Rental Direct Operating Exp. - Guest Supplies Music & Entertainment - Bands and Musicians Repairs and Maintenance - Building and Structure Marketing - Other - Logoed Products Other (Income) Expense - Gain/Loss on Asset Sales G&A - Claims & Damages Paid Marketing - Direct Response Marketing - Loyalty Program

M Repairs and Maintenance - Equipment and Furniture Marketing - Advertising - Print Media G&A - Dues & Subscriptions Repairs and Maintenance - Equipment and Furniture Repairs and Maintenance - Equipment and Furniture Other (Income) Expense - Management Fee G&A - Office Printing and Supplies G&A - Office Printing and Supplies G&A - Licenses and Permits Repairs and Maintenance - Building and Structure Direct Operating Exp. - Guest Supplies G&A - Claims & Damages Paid G&A - Dues & Subscriptions Direct Operating Exp. - Menus and Drink Lists Repairs and Maintenance - Equipment and Furniture Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Cleaning Supplies Interest Expense - Long Term Debt Direct Operating Exp. - Cleaning Supplies Music & Entertainment - Bands and Musicians Music & Entertainment - Audio Broadcast Service

N Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Marketing - Advertising - Print Media G&A - Professional Services Marketing - Other - Logoed Products G&A - Professional Services

O Repairs and Maintenance - Equipment and Furniture G&A - Office Printing and Supplies Utilities - Heating Oil and Other Fuel Direct Operating Exp. - Computer Software and Services Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Marketing - Advertising - Outdoor Signs

P G&A - Telephone and Communications Direct Operating Exp. - Cleaning Supplies Repairs and Maintenance - Building and Structure Direct Operating Exp. - Cleaning Supplies Repairs and Maintenance - Building and Structure Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies

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Uniform System of Accounts for Restaurants Expense Dictionary

Transaction Description

Paper Napkins Paper Napkins - Cocktail Paper Plates Paper Supplies - Food Paper Towels Paper Towels (Employee) Pastry Boxes Pastry Tubes Payroll Service Pencil Sharpeners Pencils Pens Pension Plan Expenses Pension Plan Payments (Company) Permits Personal Property Tax Piano Rentals - Banquets and Catering Piano Rentals - Dining Rooms Piano Tuning - Dining Rooms Pitchers Pizza Boxes Place Cards Plants Plates Plates - Paper Platters Polish - Brass Polish - Floor Polish - Furniture Polish - Metal Post Office Box Rental Postage Postage - for Promotional Mailings Postage Meter Rentals Pots Pour Spouts Pre-opening Expenses Printed Forms Printed Materials - Advertising Printing & Stationary Prizes - Employee Professional Entertainers Protective Services Public Address System Repairs Public Relations

Radio Advertising Rags - Cleaning Real Estate Taxes Record Books Recycling - Pickup Fees Recycling - Revenues Refrigeration Repairs Refuse Removal Rent - Land and Building Rentals - Chairs - Banquets and Catering Rentals - Tables - Banquets and Catering Replacement of Window Glass Replating Silver Reservation Forms Restaurant Checks Rock Salt Roof Repairs Rubber Bands Rubber Mats Rubbish Removal

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Recommended Account

Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Paper and Packaging Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Kitchen Utensils and Supplies G&A - Computer and Data Processing Costs G&A - Office Printing and Supplies G&A - Office Printing and Supplies G&A - Office Printing and Supplies Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses G&A - Licenses and Permits Occupancy Costs - Personal Property Taxes Direct Operating Exp. - Banquet and Catering Music & Entertainment - Bands and Musicians Music & Entertainment - Bands and Musicians Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Flowers and Decorations Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Cleaning Supplies G&A - Postage and Delivery G&A - Postage and Delivery Marketing - Direct Response - Postage G&A - Postage and Delivery Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Bar Supplies Other Assets - Pre-opening Expenses G&A - Office Printing and Supplies Marketing - Direct Response Marketing - Printing and Mail Services G&A - Office Printing and Supplies Employee Benefits - Other -Awards and Prizes Music & Entertainment - Comedians and Entertainers G&A - Security and Deposit Services Repairs and Maintenance - Equipment and Furniture Marketing - Public Relations and Publicity - PR Agency Fees

R Marketing - Advertising - Radio and Television Direct Operating Exp. - Cleaning Supplies Occupancy Costs - Real Estate Taxes G&A - Office Printing and Supplies Direct Operating Exp. - Miscellaneous Other (Income) Expense - Grease and Waste Sales Repairs and Maintenance - Equipment and Furniture Utilities - Trash Removal Occupancy Costs - Rent - Minimum or Fixed Amount Direct Operating Exp. - Banquet and Catering Direct Operating Exp. - Banquet and Catering Repairs and Maintenance - Building and Structure Direct Operating Exp. - Tableware and Smallwares G&A - Office Printing and Supplies G&A - Office Printing and Supplies Repairs and Maintenance - Grounds and Parking Lot Repairs and Maintenance - Building and Structure G&A - Office Printing and Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Utilities - Trash Removal

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Uniform System of Accounts for Restaurants Expense Dictionary

Transaction Description

Rug Repairs

Safety Envelopes Salad Bowls Sales Taxes (gross receipts tax) Sani - Racks - Repairs Satellite TV Service Saucers Scissors Scotch Tape Seating Lists Security - Contracted SEP Plan Contributions (Company) SEP Plan Expenses Servers' Checks Servers' Commissions Service Manuals (Employee) Sewer System Repairs Shakers - Beverage Sharpeners - Pencils Sharpening Knives Shelf Paper Shrubbery Sidewalk Repairs Sign Licenses Sign Repairs Small Tools Snow Removal Soap (Guest) Soap for Cleaning Soft Drinks - Food Sponges - Cleaning Spoons - Beverage, Kitchen, Mixing Spoons - Silver

Spotlight Rentals - Banquet Stairway Repairs Stamps - General Stamps and Postage - Advertising Staplers Staples State Franchise Taxes State Income Taxes State Unemployment Taxes Stationary Steel Wool Sticks - Swizzle Stir Sticks, Stirrers, for Glasses Stock Transfer Agents Fees Storeroom Issue Reports Strainers - Bar Strainers - Beverages Strainers - Kitchen Straws Straws - Bar Subscription Website Memberships Subscriptions - Trade Publications Suggestions Awards - Employees

Table Clothes Table Covers Table Tent Cards Telephone Directory Advertising Telephone Equipment Charges Telephone Rentals

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Recommended Account

Repairs and Maintenance - Building and Structure S

G&A - Office Printing and Supplies Direct Operating Exp. - Tableware and Smallwares G&A - Sales (or Beverage) Tax Repairs and Maintenance - Equipment and Furniture Music & Entertainment - Television Broadcast Service Direct Operating Exp. - Tableware and Smallwares G&A - Office Printing and Supplies G&A - Office Printing and Supplies G&A - Office Printing and Supplies G&A - Security and Deposit Services Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses Employee Benefits - Insurance and Retirement - Retirement/Pension Plan Expenses G&A - Office Printing and Supplies Labor - Staff - Front of House - Servers G&A - Office Printing and Supplies Repairs and Maintenance - Building and Structure Direct Operating Exp. - Bar Supplies G&A - Office Printing and Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Paper and Packaging Repairs and Maintenance - Grounds and Parking Lot Repairs and Maintenance - Grounds and Parking Lot G&A - Licenses and Permits Repairs and Maintenance - Building and Structure Repairs and Maintenance - Building and Structure Repairs and Maintenance - Grounds and Parking Lot Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Cleaning Supplies Cost of Sales - Food Cost (or separate Soft Beverage Cost) - Soft Beverages Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Banquet and Catering (unless billed to customer, then Other Operating Income - Banquet & Catering-Equipment Rental) Repairs and Maintenance - Building and Structure G&A - Postage and Delivery Marketing - Advertising - Direct Response Marketing - Postage G&A - Office Printing and Supplies G&A - Office Printing and Supplies G&A - State Business Taxes Federal and State Income Taxes - State Income Tax Employee Benefits - Payroll Taxes - State Unemployement Taxes G&A - Office Printing and Supplies Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Guest Supplies G&A - Professional Services G&A - Office Printing and Supplies Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Bar Supplies G&A - Dues & Subscriptions G&A - Dues & Subscriptions Employee Benefits - Other - Awards and Prizes

T Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Menus and Drink Lists Marketing - Advertising - Print Media G&A - Telephone and Communications G&A - Telephone and Communications

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Uniform System of Accounts for Restaurants Expense Dictionary

Transaction Description

Television Repairs Testing New Recipes Theater Program Advertising Time Clock Repairs Tissue and Toilet Paper To Go Boxes and Containers Toothpicks Towels - Linen Towels - Paper Toys for Kids Training Materials Training Seminars Trash Can Liners Trash Cans Trash Cans and Liners Travel for New Menu Ideas Trays - Aluminum Trays - China, Glass or Silver Tubes - Pastry Tumblers Typewriter Repairs

Uncollectible Credit Card Backcharges Uncollectible Receivables Uniforms Uniforms Cleaning Uniforms Laundering Uniforms Rental Uniforms Repair Utensils - Bar Utensils - Kitchen

Vacuum Cleaner Accessories Vacuum Cleaner Repairs Valet Parking Revenue Vending Machine - Repairs Vending Machine Commissions Vending Machine Products Vending Machine Revenue (if owned)

Wall Repairs Want Ads (Help Wanted) Washing Soaps & Powders Water Water Glasses Water System Repairs Wax Paper Window Cleaning (on Contract) Window Repairs Window Shades - Cleaning Window Shades, Screen & Awning Repairs Wine Lists Wired Music - Dining Rooms Wood for Cooking Workers' Compensation Insurance

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Recommended Account

Repairs and Maintenance - Equipment and Furniture Marketing - Research - Product Testing Marketing - Advertising - Theaters Repairs and Maintenance - Equipment and Furniture Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Paper and Packaging (QSR: Cost of Sales - Paper Cost) Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Guest Supplies Direct Operating Exp. - Guest Supplies G&A - Training G&A - Training Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Cleaning Supplies Marketing - Research - Travel In Connection with Research Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Tableware and Smallwares Direct Operating Exp. - Kitchen Utensils and Supplies Direct Operating Exp. - Tableware and Smallwares Repairs and Maintenance - Equipment and Furniture

U G&A - Bad Debts and Backcharges G&A - Bad Debts and Backcharges Direct Operating Exp. - Uniforms Direct Operating Exp. - Laundry and Dry Cleaning Direct Operating Exp. - Laundry and Dry Cleaning Direct Operating Exp. - Laundry and Dry Cleaning Direct Operating Exp. - Laundry and Dry Cleaning Direct Operating Exp. - Bar Supplies Direct Operating Exp. - Kitchen Utensils and Supplies

V Direct Operating Exp. - Cleaning Supplies Repairs and Maintenance - Equipment and Furniture Other Operating Income - Valet Parking Repairs and Maintenance - Building and Structure Other Operating Income - Vending Commissions Cost of Sales - Merchandise Sales - Vending Machines Merchandise Sales - Vending Machines

W Repairs and Maintenance - Building and Structure G&A - Personnel Expenses Direct Operating Exp. - Cleaning Supplies Utilities - Water and Sewage Direct Operating Exp. - Tableware and Smallwares Repairs and Maintenance - Building and Structure Direct Operating Exp. - Cleaning Supplies Direct Operating Exp. - Contract Cleaning Repairs and Maintenance - Building and Structure Direct Operating Exp. - Cleaning Supplies Repairs and Maintenance - Building and Structure Direct Operating Exp. - Menus and Drink Lists Music & Entertainment - Audio Broadcast Service Utilities - Heating Oil and Other Fuel Employee Benefits - Insurance and Retirement - Workers' Compensation

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