The document analyzes indirect expenses for different areas of the RockieView Resort and Spa. It shows indirect expenses including administrative, depreciation, energy, insurance, maintenance and marketing costs for the banquet room, business center, children's game room, conference room, gift shop, lounge, restaurant, spa and totals. It also lists the total net revenue, cost of sales, direct expenses, net income and square footage for each area. Planned indirect expenses are listed at the bottom.