Performance Analytics Help Center

Page 1b: P&L - Expenses Fields

Updated over 12 months ago

Overview

This section collects all operating expenses including programming, facilities, administrative, and retail operations costs. These fields provide a comprehensive view of your organization's cost structure and resource allocation.

Fields

Administration

Field	Administration
Description	General administrative expenses, including oversight, management, and shared services costs.
Required	-
Example	`$100,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	General Administration
Description	Additional overhead expenses attributable to administration.
Required	-
Example	`$100,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Interest Expense
Description	Expenses related to interest on loans or other financial liabilities.
Required	-
Example	`$100,000`
Type of data	Currency
Validation	Must be a positive integer
Source	Financial Statements

Field	Information Services
Description	Costs associated with IT services, data management, and digital systems.
Required	-
Example	`$50,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Human Resources
Description	Expenses related to HR functions, including recruitment and employee support.
Required	-
Example	`$75,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Institutional Marketing
Description	Expenses attributable to institutional or branding-related marketing.
Required	-
Example	`$80,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Playbill / Program Production Expense
Description	Costs associated with producing playbills or event programs.
Required	-
Example	`$20,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Communications / PR
Description	Expenses related to external communications, public relations, and media outreach.
Required	-
Example	`$40,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Programming

Field	Programming General Administration
Description	Overhead costs directly related to programming operations.
Required	-
Example	`$100,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Advertising / Marketing
Description	Advertising and marketing costs for all programming.
Required	-
Example	`$100,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Artist Fees
Description	Fees paid to artists for performances and other programming activities.
Required	-
Example	`$200,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Production Costs
Description	Expenses related to production costs for programming.
Required	-
Example	`$150,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Broadway

Field	Broadway General Administration
Description	Overhead costs directly related to Broadway programming.
Required	-
Example	`$150,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Facility Operations

Field	General Administration (non-recoverable)
Description	Expenses attributable to non-recoverable general theater operations administration.
Required	-
Example	`$100,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Front of House
Description	Costs for front of house operations, including patron services and volunteer expenses.
Required	-
Example	`$50,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Back of House
Description	Expenses related to back-of-house operations, including stage crew and production teams.
Required	-
Example	`$75,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Theater Ops Box Office Expense
Description	Costs for box office operations, including staff and ticketing systems.
Required	-
Example	`$30,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Building Operations

Field	General Administration
Description	Overhead expenses directly related to building operations management.
Required	-
Example	`$100,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Occupancy
Description	Costs for leasing, rent, and occupancy fees.
Required	-
Example	`$120,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Utilities
Description	Expenses related to utilities, including electricity, water, and gas.
Required	-
Example	`$80,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Insurance
Description	Institution-wide insurance costs, including liability and property insurance.
Required	-
Example	`$60,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Security
Description	Security-related expenses, including non-show-related staffing and systems.
Required	-
Example	`$40,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Regular Cleaning & Maintenance
Description	Costs for routine cleaning and maintenance of facilities.
Required	-
Example	`$50,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Annual Maintenance & Repairs
Description	Costs for annual maintenance and non-capitalized repairs of facilities.
Required	-
Example	`$70,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Retail

Field	General Administration
Description	Administrative costs for managing retail operations.
Required	-
Example	`$50,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Concessions
Description	Expenses related to concessions operations, including staffing and supplies.
Required	-
Example	`$20,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Merchandising
Description	Costs associated with merchandise sales, including inventory and displays.
Required	-
Example	`$15,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Catering
Description	Expenses for catering services provided at events or venues.
Required	-
Example	`$30,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Restaurant
Description	Costs for managing and operating restaurant services within venues.
Required	-
Example	`$50,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Gift Shop
Description	Expenses for gift shop operations, including staffing and inventory.
Required	-
Example	`$20,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Field	Parking
Description	Costs associated with managing parking services for events or facilities.
Required	-
Example	`$25,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Reconciliation

Field	Other Expenses
Description	Miscellaneous expenses not categorized in other fields but necessary for operations.
Required	-
Example	`$10,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L

Fundraising Expenses

Field	General Administration
Description	Overhead costs related to fundraising activities, including salaries, supplies, and operational support for development teams.
Required	-
Example	`$75,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L / Development Department Records

Field	Special Events
Description	Expenses for organizing fundraising events, including venue rentals, catering, event marketing, and entertainment. Gross expenses exclude revenue earned from the event.
Required	-
Example	`$50,000`
Type of data	Currency
Validation	Must be a positive integer
Source	P&L / Event Expense Records

Tips for This Section

Carefully distinguish between program types when allocating expenses
Ensure marketing expenses are properly categorized by program
Separate recoverable from non-recoverable expenses
Track facility expenses consistently across periods
Match in-kind expenses with corresponding revenue entries

Related Resources

Understanding Cost Allocation
Contact Support for assistance with expense categorization

Related Articles

Page 1b: P&L - Earned Revenue Fields

Page 1b: P&L - Contributed Revenue Fields

Page 3: Staffing

Page 6: Capital, Endowment & In-Kind

Page 1: General Information Fields