In the Operating Expense Budget Section otherwise called OPEX, the details you may include are the following: o Advertising Costs o Delivery Costs o Other Employee Benefits o Insurance o Interests o Office Supplies o Postage o Maintenance and repairs o Telephone and other utilities o Rent and mortgage o Taxes _ There are other operating expenses you encounter and you have to put all of them in the template. Budgeting on a per period basis is likewise necessary herewith. If you are already in operation for a while, you must review the average periodical expenses and budget for operating expenses accordingly. Based on your average monthly or quarterly operating expenses, budget two period when necessary. If this is not possible, use the average based on the past 3 months or three quarters. Ensure that you pickup the highest period cost to ensure that your budgeting is enough to cover any spike on your costs.
Composite photos _ These are photos with text or other graphics superimposed on the photo. I do this a lot with the quotations I post on social media and put into my newsletters. Import a photo into PowerPoint and expand it as large as you can on a slide. "Insert Shapes" and insert a text box onto the slide over the photo. Type the text you want to superimpose onto the photo and set the text color so that it contrasts nicely with the photo as background. Group the components and you have a composite photo.