The document analyzes indirect expenses for different areas of the RockieView Resort and Spa. It shows the total revenue, costs of sales, direct expenses, and various indirect expenses like administrative, depreciation, energy, etc. for the banquet room, business center, children's game room, conference room, gift shop, lounge, restaurant, and spa. The totals for indirect expenses and net income are also provided. The document ends by listing the planned indirect expenses for administrative, depreciation, energy, insurance, maintenance, and marketing.