These are expenses you incur when you pay for phone service in your office or cell phone service for your employees. Most likely, you will enter this as a “per employee” amount. However, if you believe that marketing and sales will spend more than the rest of the company, you might create two entries: one called Telephone for M&S (billed “per M&S employee”) to capture their incremental cost, and the other called Telephone for All Employees (billed “per employee”).

Related Questions:

How do I add/change phone service costs for marketing and sales?

How do I add/change phone service costs for the rest of the company?