Which item should the accountant request to be included in the budget for anticipated direct expenses regarding a growing practice?

When considering the anticipated direct expenses of a growing practice, including staff vacation and sick time in the budget is essential. This is because these costs represent a liability that arises not only from regular salaries but also from the need to maintain staffing levels when employees are not present due to illness or scheduled time off.

Planning for vacation and sick time ensures that the practice can meet its operational needs without jeopardizing service delivery or employee morale. It allows for budgeting for the coverage of roles during absences, which might involve hiring temporary staff or offering overtime to other employees. This kind of planning reflects foresight in human resource management, recognizing that employee well-being directly impacts productivity and service quality.

In contrast, while staff salaries, office supplies, and marketing expenses are crucial components of operational budgets, they do not inherently account for the variability introduced by employee absences as vacation and sick time does. Thus, including vacation and sick time in the budget is key to maintaining a sustainable practice as it grows.