Goldfish in cool ponds move more slowly than goldfish in very warm ponds. Fancy goldfish in water that is 50 degrees Fahrenheit are almost catatonic. Complex metabolic processes such as digestion, respiration and immune response, are directly tied to water temperature.
Formulas. Administrative costs are also referred to as operating expenses. Whether a large corporation with close to 100 employers or a small business with 20 to 30 employees, determining the percentage of administrative costs involves total operating expenses and salary expenses.
Wages are generally subject to employment taxes and should be reported on Form W-2, Wage and Tax Statement. Refer to Publication 15, Circular E, Employer's Tax Guide, section 5, Wages and Other Compensation, for rules on accountable and nonaccountable plans for employee business expenses. The income from stipends is reportable.