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While the expense categories that your ERC consultant reviews largely depend on your specific type of business, typical areas of analysis include:

• Telecommunication services
     • Local service
     • Long distance
     • Internet and data
     • Network design
     • Cellular
• Consolidation of equipment maintenance
   contracts
• Insurance (liability, property, casualty,
   health)
• Employee leasing/professional employee
   organizations
• Payroll services
• Merchant processing
• Check automation
• Overnight shipping/courier service
• Freight bill auditing
• Lighting retrofits/energy conservation
• Energy deregulation
• Utility bill auditing
• Waste/garbage removal
• Property tax assessment appeals
   (real and personal)
• Tenant lease analysis
• Cost segregation studies
• Short run mfg/prototype development
• Printing and forms
• Office supplies and equipment
• Document output cost containment
• Computer maintenance/software licensing
• Maintenance and cleaning supplies
• Ad specialty and incentive items
• Corrugated boxes
• Document storage
• Accounts payable auditing
• Travel
• Media buying
• Uniforms
• Client specific categories

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