Non-Labor Office Costs

An internal expense, office expenses, including a representative portion of rent, capital expenses and incidentals, incurred while supporting the recruiting function. If exact data on these expenses exist, then those data should be used. However, it is acceptable to take a percentage of
overall office costs based on recruiting headcount.

Per ANSI / SHRM Standard:

https://www.shrm.org/resourcesandtools/business-solutions/documents/shrm_ansi_cph_standard.pdf