What items do the marketing expenses of small loan companies include before tax-including: depreciation of fixed assets, business promotion expenses, business entertainment expenses, unearned debt reserve, printing expenses, public and miscellaneous expenses, amortization of low-value consumables, employee salaries, travel expenses, utilities, rental fees (excluding financial rental fees), repair fees, employee welfare fees, employee education fees, trade union funds, etc. Amortization of intangible assets, amortization of long-term deferred expenses, social pooling insurance premium, labor insurance premium, heating fee, audit fee, directors' membership fee, vehicle use fee, housing accumulation fund, handling fee, etc.