ndreds of expense categories such as salaries, rent, utilities, advertising, voice and data communications services, taxes, fees, subscrip- tions to publications, and memberships. 12 BUDGETING AND FINANCIAL PLANNING Communications equipment and other assets are accounted for in the asset category. Communications operating expense is accounted for in the expenses category. Accounting for anything to do with com- munications in the other categories is highly unlikely. If you are, have been, or expect to be given responsibility to manage a depart- ment or cost center, you have or will receive monthly summaries of expenses your department incurs. You may or should also know or be aware of investment in or spending for equipment and other assets required for proper operation of the department(s) you're responsible for and that produce the monthly expense summary or summaries. One of the items in the expense summary is depreciation. This is the result of writing off or expensing the value of the asset against revenue over a period of time. It has the effect of reducing taxes and increasing the amount of cash kept from the revenue stream after all other costs are absorbed during each accounting period. Spending the organization's money begins outside the accounting system when a commitment in the form of a purchase order or proposal acceptance is made. To this day, many organizations still place verbal orders for telephone service. But now even the telephone companies are catching on and it's possible to use their website to place an order for service. Many have had customer order entry systems in place for several years for large accounts. Sooner or later these verbal or computer-based order entry systems cause service delivery and subsequent invoices that are paid and, in most cases, classified by someone in the organization SO it fits into the single telephone expenses category. The expenses category of the accounting system tends to mirror the organizational reporting and management structure. Look at any particular