Overhead by bucket
By GL group
Detail view: original 15 buckets
By division
Home office costs are not pushed down to divisions, so division overhead is not fully burdened. Chattanooga highlighted.
Bucket by division
Account detail
Notes
- Some accounts are negative and reduce overhead: indirect bonus true-up (415000000) −$839,156; unrealized gain (922000000) −$559,579; gain on asset sale (920000000) −$132,797.
- Employee health/dental/vision ($671,552) and life/disability ($62,335) are booked in Insurance (G&A) in the GL. Here they are moved into Salaries, wages & benefits; Insurance shows business coverage only (GL, auto, umbrella, workers comp, aircraft).
- The 10 big buckets cross GL groups (e.g. salaries include field, sales and admin staff). The By GL group table shows the GL view.
- Depreciation is non-cash. Depreciation net of asset gains/losses is $349,216; it sits in Other, with the unrealized gain.
- Home office (Unallocated) costs are not pushed down to divisions, so division overhead is not fully burdened.
- Unattributed = costs coded to Blairsville and Alpharetta, which are not one of the 8 divisions.
- Overhead = Indirect + Sales/Marketing/Advertising + G&A (Oasis Total Operating Expenses). Excludes cost of sales and items below operating income.