Table 6
Operating expenses for the music publishing industry, Canada, 2007 to 2009

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Operating expenses for the music publishing industry, Canada, 2007 to 2009
  2009 2008 r 2007 r
Industry expenditures  
Salaries, wages and benefits 21.4 18.2 20.1
Commissions paid to non-employees 2.7 2.3 3.1
Professional and business services fees 5.6 7.0 3.7
Subcontract expenses x x 4.9
Charges for services provided by Head Office 2.8 x x
Cost of goods sold x 1.9 x
Office supplies F F 1.0
Rental and leasing 1.4 1.2 1.9
Repair and maintenance F 1.5 F
Insurance F F x
Advertising, marketing and promotions F F x
Travel, meals and entertainment 1.6 2.2 3.1
Utilities and telecommunications expenses F F F
Property and business taxes, licences and permits x F x
Royalties, rights, licensing and franchise fees 45.2 49.6 47.7
Delivery, warehousing, postage and courier F x x
Financial services fees F F x
Amortization and depreciation of tangible and intangible assets 4.7 4.3 5.2
Bad debts F F x
All other expenses 6.8 5.8 3.9
Total operating expenses 1 100.0 100.0 100.0
Total operating expenses exclude write-offs, capital losses, extraordinary losses, interest on borrowing, and other non-recurring items.
Due to rounding, components may not add to total. Based on the North American Industry Classification System (NAICS) and includes all establishments classified under 512230, music publishers. The smallest firms, in terms of revenues earned, are not included in these estimates. These firms account for a relatively small portion of total industry revenues.