221 Relocation involves costs of moving new or current employees.
Space includes office, laboratory, storage and observatories.
232 Photocopy Machine Rental includes the rental or lease payment, including page count charges, billed by the photocopy machine supplier. 233 Voice Communications includes line and equipment charges from telephone companies for voice activity. 234 Postage includes costs for postage machines and U.S. Postal Service charges. 235 Utilities includes charges for electric, gas, oil, water and other building related utilities. 237 Computer Equipment Rental includes rental or lease of any computer or network equipment.