Statements of functional expenses.

• Position: 2004 Annual Report - California Certified Public Accountants Education Foundation - Illustration

STATEMENTS OF FUNCTIONAL EXPENSES California Certified Public Accountants Education Foundation Years Ended April 30, 2004 and 2003 (dollars in thousands) Professional Management Education and 2004 Programs General Course and Conference Expenses $ 5,450 Personnel 1,685 $ 782 Brochures 565 Supplies and Office Expenses 275 118 Occupancy 293 81 Depreciation and Amortization 136 35 Allocated Expenses 234 Other Expenses 167 297 Total $ 8,571 $ 1,547 2003 Course and Conference Expenses $ 5,076 Personnel 1,616 $ 719 Brochures 541 Supplies and Office Expenses 291 107 Occupancy 299 85 Depreciation and Amortization 158 41 Allocated Expenses 220 Other Expenses 122 143 Total $ 8,103 $ 1,315 2004...