California CodesBusiness and Professions Code - BPCDivision 7 — General Business RegulationsPart 2 — Preservation and Regulation of CompetitionChapter 4 — Unfair Trade PracticesArticle 2 — DefinitionsSection 17029
“Cost of doing business” or “overhead expense” means all costs of doing business incurred in the conduct of the business and shall include without limitation the following items of expense: labor (including salaries of executives and officers), rent, interest on borrowed capital, depreciation, selling cost, maintenance of equipment, delivery costs, credit losses, all types of licenses, taxes, insurance and advertising.
Notes
Defines cost of doing business or overhead expense as all costs incurred in conducting the business, expressly including labor and executive salaries, rent, borrowed-capital interest, depreciation, selling costs, equipment maintenance, delivery costs, credit losses, licenses, taxes, insurance, and advertising. The stated list is illustrative rather than limiting.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 17029 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-7/part-2/chapter-4/article-2/section-17029