Besides materials and supplies, are there some operating expenses that will discontinue?
Possibly. Not all operating expenses (below Gross Profit) are continuing. However, since you usually do not know which ones will absolutely discontinue, use the practice of conservatism to estimate a little high. As you know, serious BI claims usually result in more loss than the insurance limit carried. However, try to get the business owner to review the expenses for items that will obviously discontinue. That is why a Contingency Plan is so important, as the business owner will go through the exercise of identifying income and expense trends to properly protect the organization.
