Account Number Account Name Type

41000 Residential Income Income

41100 Residential Income: Listing Income Income
41200 Residential Income: Sales Income Income
41300 Residential Income: Builder/New Construction Income Income
41400 Residential Income: Referral Income Income
41500 Residential Income: Leasing Income Income
41600 Residential Income: Transaction/Administration Fee Income Income
42000 Commercial Income Income
42100 Commercial Income: Listing Income Income
42200 Commercial Income: Sales Income Income
42300 Commercial Income: Referral Income Income
42400 Commercial Income: Leasing Income Income
42500 Commercial Income: Transaction/Administration Fee Income Income
43000 Other Real Estate Income Income
51000 Commissions Paid Out Cost of Goods Sold
51100 Commissions Paid Out: Commissions to Office/Brokerage Cost of Goods Sold
51200 Commissions Paid Out: Royalties Paid Cost of Goods Sold
51300 Commissions Paid Out: Listing Splits/Bonuses Cost of Goods Sold
51400 Commissions Paid Out: Buyer Splits/Bonuses Cost of Goods Sold
51500 Commissions Paid Out: Referral Income Paid Out Cost of Goods Sold
51600 Commissions Paid Out: Brokerage Transaction Fees Cost of Goods Sold
51700 Commissions Paid Out: Other - Commissions Paid Out Cost of Goods Sold
52000 Other - COS Cost of Goods Sold
61000 Compensation Expense
61100 Compensation: Salaries Expense
61110 Compensation: Salaries : Executive Expense

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 61120 Compensation: Salaries : Management Expense
61130 Compensation: Salaries : Administration Expense
61140 Compensation: Salaries : Other - Salaries Expense
61200 Compensation: Contract Labor Expense
61300 Compensation: Professional Services Expense
61400 Compensation: Benefits/Processing Expense
61410 Compensation: Benefits/Processing: Benefits Expense
61420 Compensation: Benefits/Processing: Payroll Processing Expense
61430 Compensation: Benefits/Processing: Payroll Taxes Expense
61440 Compensation: Benefits/Processing: Other - Benefits/Processing Expense
62000 Lead Generation and Conversion Expense
62100 Lead Generation and Conversion: Prospecting and Marketing Expense
62110 Lead Generation and Conversion: Prospecting and Marketing: Offline Advertising Expense
62120 Lead Generation and Conversion: Prospecting and Marketing: Online Advertising Expense
62130 Lead Generation and Conversion: Prospecting and Marketing: Print/Direct Mail Expense
62140 Lead Generation and Conversion: Prospecting and Marketing: Third-Party Lead Sellers Expense
62150 Lead Generation and Conversion: Prospecting and Marketing: Events Expense
62160 Lead Generation and Conversion: Prospecting and Marketing: Lead Conversion Tools Expense

62171 Lead Generation and Conversion: Prospecting and Marketing: Client Meals Expense

62172 Lead Generation and Conversion: Prospecting and Marketing: Client Gifts Expense

62173 Lead Generation and Conversion: Prospecting and Marketing: Client Entertainment Expense
62180 Lead Generation and Conversion: Prospecting and Marketing: Other - Lead Generation Expense
62200 Lead Generation and Conversion: Listing Management Expense
62210 Lead Generation and Conversion: Listing Management: Services Expense
62220 Lead Generation and Conversion: Listing Management: Marketing Expense
62230 Lead Generation and Conversion: Listing Management: Signage Expense
62240 Lead Generation and Conversion: Listing Management: Other Expense

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 63000 Occupancy Expense
63100 Occupancy: Rent/Desk Fees/Mortgage Expense
63200 Occupancy: Utilities Expense
63300 Occupancy: Repair/Maintenance Expense
63400 Occupancy: Depreciation of Capital Improvements Expense
63500 Occupancy: Property Taxes Expense
63600 Occupancy: Other - Occupancy Expense
64000 Communication/Technology Expense
64100 Communication/Technology: Telephone Services Expense
64200 Communication/Technology: Answering Services Expense
64300 Communication/Technology: Internet Service Provider/Hosting Charges/Email Expense
64400 Communication/Technology: Voice Response Services Expense
64500 Communication/Technology: Website Creation Expense
64600 Communication/Technology: Website Maintenance Expense
64700 Communication/Technology: Other - Communication/Technology Expense
65000 Education/Coaching/Dues/Travel Expense
65100 Education/Coaching/Dues/Travel: Education/Training Expense
65200 Education/Coaching/Dues/Travel: Coaching/Consulting Expense
65300 Education/Coaching/Dues/Travel: Books/Audio-Visual/Subscriptions Expense
65400 Education/Coaching/Dues/Travel: Dues Expense

65500 Education/Coaching/Dues/Travel: Travel/Lodging/Airfare Expense

65600 Education/Coaching/Dues/Travel: Travel Meals Expense

65700 Education/Coaching/Dues/Travel: Other - Education/Dues Expense

66000 Automobile Expense
66100 Automobile: Mileage or Interest Portion of Payment or Percentage of Lease Expense
66200 Automobile: Depreciation Expense
66300 Automobile: Gas Expense

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 66400 Automobile: Maintenance Expense
66500 Automobile: Other - Automobile Expense
67000 Insurance Expense
67100 Insurance: Automobile Expense
67200 Insurance: Error & Omissions Expense
67300 Insurance: Property/Liability Expense
67400 Insurance: Other - Insurance Expense
68000 Equipment/Furnishings Expense
68100 Equipment/Furnishings: Office Equipment Purchases and Rentals Expense
68200 Equipment/Furnishings: Depreciation of Capitalized Equipment/Furnishings Expense
68300 Equipment/Furnishings: Repair/Maintenance Expense
68400 Equipment/Furnishings: Property Tax on Equipment/Furnishings Expense
68500 Equipment/Furnishings: Other - Equipment/Furnishings Expense
69000 Supplies/Office Expenses Expense
69100 Supplies/Office Expenses: Banking Charges Expense
69200 Supplies/Office Expenses: Office Supplies (consumables) Expense
69300 Supplies/Office Expenses: Office Operations Expense

69400 Supplies/Office Expenses: Team Meals Expense

69500 Supplies/Office Expenses: Other - Supplies/Office Expenses Expense

71000 Other Expenses Expense
71100 Other Expenses: Charitable Contributions Expense
71200 Other Expenses: Loan/Interest Payment Expense
71300 Other Expenses: State Sales/Franchise Taxes Expense
71400 Other Expenses: Other - Other Expenses Expense
72000 Interest Income Other Income
73000 Vendor Supplier Income Other Income
74000 Profit Share Income Other Income

* Skipped number to allow for expansion of all items in the notes section 4
 75000 Other Income Other Income
81000 Employee Profit Share Other Expense
82000 Other Pretax Expenses Other Expense
83000 Income Tax Other Expense

* Skipped number to allow for expansion of all items in the notes section 5
Detail Type
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Service/Fee Income
Cost of Labor - COS
Cost of Labor - COS
Cost of Labor - COS
Cost of Labor - COS
Cost of Labor - COS
Cost of Labor - COS
Cost of Labor - COS
Cost of Labor - COS
Cost of Labor - COS
Payroll Expenses
Payroll Expenses
Payroll Expenses

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Payroll Expenses
Payroll Expenses
Payroll Expenses
Payroll Expenses
Payroll Expenses
Payroll Expenses
Payroll Expenses
Payroll Expenses
Payroll Expenses
Payroll Expenses
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional
Advertising/Promotional

* Skipped number to allow for expansion of all items in the notes section 7
Rent or Lease of Buildings
Rent or Lease of Buildings
Rent or Lease of Buildings
Rent or Lease of Buildings
Rent or Lease of Buildings
Rent or Lease of Buildings
Rent or Lease of Buildings
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Dues & subscriptions
Dues & subscriptions
Dues & subscriptions
Dues & subscriptions
Dues & subscriptions
Dues & subscriptions
Dues & subscriptions

Dues & subscriptions

Auto
Auto
Auto
Auto

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Auto
Auto
Insurance
Insurance
Insurance
Insurance
Insurance
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Office/General Administrative Expenses
Other Business Expenses
Charitable Contributions
Interest Paid
Other Business Expenses
Other Business Expenses
Interest Earned
Other Miscellaneous Income
Other Miscellaneous Income

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Other Miscellaneous Income
Other Miscellaneous Expense
Other Miscellaneous Expense
Other Miscellaneous Expense

* Skipped number to allow for expansion of all items in the notes section 10
Description

Includes customer transaction fees and bonuses, less outside referrals paid or concessions given.
Includes customer transaction fees and bonuses, less outside referrals paid or concessions given.

Includes customer transaction fees and bonuses, less outside referrals paid or concessions given.
Includes transaction fees.

Includes compensation for listing specialist(s), lead listing specialist(s), and inside sales agents (when applicable).
Includes compensation for buyer specialist(s), lead buyer specialist(s), showing agents, and inside sales agents (when applicable).

Includes transaction fees paid out to the brokerage.

Includes ISA/OSA bonus, lead coordinator bonus, transaction coordinator bonus, compensation for commercial investment specialist, etc.

Includes compensation to employees, independent contractors, consultants and professional services that are categorized as operating expenses and not cost of sales.

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Includes salaries for administrative managers, listings managers, administration and staff, virtual assistants, lead coordinators, runners, and base salaries for lead buyer specialists, lead listing sp

Includes additional adminstrative support, client services (landscapers, handyman, movers, stagers, etc.), technology support).
Includes all the fiduciary providers of your business. Accounting, tax, and legal fees.

Includes payroll benefits (insurance/unemployment), retirement contributions.

Includes payroll tax (FICA/FUTA/SUTA).

Includes direct prospecting and marketing activities.

Includes lead generation expenses that are made with the intention of generating a lead for your business.
Includes sponsorships, billboards, business cards, magazine ads, newspapers, radio, signs, sponsorship, television, telemarketing services, yellow pages.
Includes email campaigns, pay per click, search engine optimization (SEO), portal advertising, advertising on related sites.
Includes brochures, fliers, newsletters, custom magazines, postcards, delivery/postage.
Includes third-party lead networks, call lists, books of business purchased.
Includes catering, client parties, customer awards, referral events, open houses, etc.
CRMs: CINC, Brivity, BoomTown etc. Dialers, purchasd insights and data related to conversion.
Swag, closing gifts, meals, etc. Since there are tax guidelines for gifts and various entertainment expenses, please consult your CPA for tax issues.
Swag, closing gifts, meals, etc. Since there are tax guidelines for gifts and various entertainment expenses, please consult your CPA for tax issues.
Swag, closing gifts, meals, etc. Since there are tax guidelines for gifts and various entertainment expenses, please consult your CPA for tax issues.

Includes lead generation expenses that are made with the intention of servicing a listing.
Photography, staging, promotional items, and additional services.
Marketing directly related to the sale of a listing.

Other expenses associated with the listing of a home, fees, business-related travel, etc.

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Some repairs and maintenance may qualify as capital improvements. Discuss with your CPA.

Example: security system, etc.

Includes all Internet-related expenses.
Includes cell phone, dialers, headsets, pager, long distance, voice mail, 1-800 number, fax line(s), MLS line, voice lines.

Includes contact management software, custom site creation, enhanced IDX, podcasts, standard IDX solution, template setup, videos, virtual tours.
Includes contact management software, domains, enhanced IDX, hosting, ongoing site development, podcasts, server, standard IDX solution, template renewal, videos, virtual tours, webmetrics.

Includes seminars, dues and subscriptions.

Includes continuing education, seminars, webinars.

Includes audiovisual, books, subscriptions for newsletters, newspapers, magazines.

Includes MLS dues and charges, Realtor dues and fees.
Travel expenses: airfare, lodging, meals, etc. related to education.
Travel expenses: airfare, lodging, meals, etc. related to education.

Includes moving truck, personal automobile, other business vehicles, auto insurance, liability insurance, etc. Only portions that are considered business expenses should be placed in this chart of
Please consult with your CPA whether you will be taking the IRS mileage allowance or a portion of your leasing cost or a calculation of depreciation.

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Includes reimbursement for staff business mileage, toll road.

Includes equipment and rental insurance.

Includes furnishings, furniture, computers, faxes, phones.

Includes camera(s), computer(s), copier/printer(s), fax machine(s), portable Internet device(s), printer(s), toner(s), telephone system.
Please consult with your CPA whether purchases should be recorded as expense or capitalized and then depreciated.
Includes camera(s), computer(s), copier/printer(s), fax machine(s), portable Internet device(s), printer(s), toner(s), telephone system.

Includes all business and office supplies.

Includes checks, service charges.
Includes copies, closing folders, lockboxes, paper/stationery, nonpromotional postage and printing.
Includes awards, courier, credit reports, employee morale, help wanted ads, hiring - personality assessment(s), office meetings/lunch, storage.

Includes tax-related consideration before calculating personal income.

Interest paid on loans.

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Includes federal and state income tax.

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