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KIMLEY‐HORN AND ASSOCIATES, INC.  <br />STATEMENTS OF OPERATIONS  <br />  <br />  <br />YEARS ENDED DECEMBER 31, 2016 AND 2015  <br />(SEE INDEPENDENT ACCOUNTANT’S REVIEW REPORT)  <br />  <br />  <br />The accompanying notes to the financial statements are an integral part of these statements. 4 <br />2016 2015 <br />Revenues: <br />Gross revenues 720,768,975$ 626,353,635$ <br />Less direct client expenses 175,628,809 150,951,251 <br />Net Professional Fees 545,140,166 475,402,384 <br />Operating Expenses: <br />Employee compensation 374,793,706 322,013,536 <br />Payroll overhead expense 101,903,222 90,306,102 <br />Travel expenses 9,571,819 8,672,312 <br />Professional expenses 15,448,975 14,499,394 <br />Office supplies and expenses 9,262,114 7,808,765 <br />Property costs 22,884,698 18,987,909 <br />Telephone expense 3,241,136 2,822,125 <br />General liability insurance 3,701,326 3,393,989 <br />Depreciation and amortization 7,282,020 6,982,508 <br />Legal, accounting, and other professional services 3,815,498 3,989,436 <br />Software costs 5,667,751 4,365,316 <br />Interest expense 20,612 8,003 <br />Provision for uncollectible accounts 79,413 609,811 <br />Less operating expenses included in direct client expenses (26,864,047) (23,571,830) <br />Total Operating Expenses 530,808,243 460,887,376 <br />Earnings from operations 14,331,923 14,515,008 <br />Other income, net 2,561,966 365,626 <br />Earnings before income taxes 16,893,889 14,880,634 <br />Income tax expense 3,953,870 5,454,368 <br />Net earnings 12,940,019$ 9,426,266$