Below are several main categories of items that are typically defined and included in a laboratory budget:
- Salaries and wages
- Employee benefits and payroll taxes
- Supplies, reagents, and other operating expenses directly related to testing
- Testing equipment (depreciation if depreciation period has not been realized)
- General operating expenses are not directly related to testing. Some examples are proficiency testing costs, accreditation costs, lab management, safety training, locational expenses, insurance, marketing costs, operational fees (repairs, cleaning services), etc.
- Utilities
