Operating expenses on the income statement consists of costs not directly required in the manufacturing or sale of goods or service. Common operating expenses include advertising, marketing, payroll, office supplies, accountants, lawyers, etc.
While familial searching is not performed at the national level, the following states currently perform familial searching at the state level: Arkansas, California, Colorado, Florida, Michigan, Texas, Utah, Virginia, Wisconsin, and Wyoming.
Nine of them have opened in these states: Oklahoma, Pennsylvania, Michigan, Georgia, California and Florida. The final three, Alabama National Cemetery, near Birmingham; Bakersfield National Cemetery, California; and Washington National Crossing National Cemetery, near Philadelphia, will open during 2009.