Cal. Bus. & Prof. Code § 17029 : CALIFORNIA BUSINESS AND PROFESSIONS CODE — GENERAL BUSINESS REGULATIONS — PRESERVATION AND REGULATION OF COMPETITION — UNFAIR TRADE PRACTICES — DEFINITIONS — "Cost of doing business" or "overhead expense" defined

"Cost of doing business" or "overhead expense" means all costs of doing business incurred in the conduct of the business and shall include without limitation the following items of expense: labor (including salaries of executives and officers), rent, interest on borrowed capital, depreciation, selling cost, maintenance of equipment, delivery costs, credit losses, all types of licenses, taxes, insurance and advertising.