- Salaries of the owners and family members
- and the actual hours worked.
- Personal expenses of the owners and family members, - (Cell phones, auto
expenses, insurance, other perks, Etc., Etc., Etc.
- Sellers personal consumption of any products or services
sold or produced by the business.
- Any home expenses charged to the business.
trips charged as business trips.
- Owners personal professional or legal services charged to the business.
- Above market rent charged for the Real Estate personally owned.
- Depreciation and Amortization
- Interst expense and any capital leases expensed.
- Taxes paid by the business,