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so what are delivery costs well the obvious one is all of our delivery labor where it gets a little bit trickier is freelancers some freelancers is very straightforward weamp;#39;ve paid for their time again if theyamp;#39;re doing a core service and enhancing our capacity we allocate their cost to delivery costs as well and then thereamp;#39;s another layer of this which is what we call share delivery expenses so examples of this would be like figma subscriptions stock footage libraries docHub creative cloud so shared delivery expenses plus delivery payroll are going to make up pretty much all of your delivery costs and usually what we want to do is keep our delivery costs under 40 of our agi so that our delivery margin is over 60 on the p l if we can achieve that weamp;#39;ve got a great foundation for running a profitable agency we can start to spend reasonable amounts of money on overhead give ourselves and our team a really great work environment compensate ourselves fairly and