
Following are the points about the overheads of income statement:
- Amortization
- Bad Debts
- Bank Charges
- Charitable Contributions
- Commissions
- Contract Labor
- Depreciation
- Dues and Subscriptions
- Employee Benefit Programs
- Insurance
- Interest
- Legal and Professional Fees
- Licenses and Fees
- Miscellaneous
- Office Expense
- Payroll Taxes
- Postage
- Rent
- Repairs and Maintenance
- Supplies
- Telephone
- Travel
- Vehicle Expenses
- Wages

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