Chris - In our business, which is in effect a manufacturing business not a retail sales business, accounting for overhead is included in the gross profit. In a retail establishment this is not the case and gross profit does not include O/H. This is established by GAAP which are the Generally Accepted Accounting Principles we must use as accountants. I am glad to see you have a profit margin built in, most do not. I would assume your business is a corporation or at least a multi-partner LLC to be paid a wage. Most studio's are SP's thus what they make is considered their income. You can put it in different piles but is still treated as income. You do not have a "profit" set back for the company as you are the company. If something breaks it comes out of your income, if you expand it comes out of your income. If you take a vacation the business is not making money thus it comes out of your income. That is unless you are an S-corp or higher.