Utilities

This category would include the basics electricity, gas and water. If you pay for garbage collection it is also under this category. Internet services can be considered part of your utilities, or you can categorize it as internet services. If you provide cable TV in your office for customers to watch while they are waiting, that would be considered part of your utilities expense. However, you cannot charge your personal cable bill as part of your utilities. Your utilities for your home should also not be expensed here, that is also a part of the home office calculation that is done on your personal tax return.