Note that at least 60 percent of the PPP loan proceeds must be used for payroll costs.

1. Payroll costs (as defined in the CARES Act, Economic Aid Act and the interim final rule)
2. Costs related to the continuation of group health care, life, disability, vision, or dental benefits during periods of paid sick, medical, or family leave, and group health care, life, disability, vision, or dental insurance premiums;
3. Mortgage interest payments (but not mortgage prepayments or principal payments) as well as interest payments on any other debt obligations that were incurred before February 15, 2020
4. Rent & Utility payments
5. Interest payments on any other debt obligations that were incurred before February 15, 2020
6. Refinancing an SBA EIDL loan made between January 31, 2020 and April 3, 2020
7. Covered operations expenditures (payments for any business software or cloud computing service that facilitates business operations, product or service delivery, the processing, payment, or tracking of payroll expenses, human resources, sales and billing functions, or accounting or tracking of supplies, inventory, records and expenses)
8. Covered property damage costs (costs related to property damage and vandalism or looting due to public disturbances that occurred during 2020 that was not covered by insurance or other compensation)
9. Covered supplier costs (expenditures made by a borrower to a supplier of goods for the supply of goods that—(A) are essential to the operations of the borrower at the time at which the expenditure is made; and (B) are made pursuant to a contract, order, or purchase order that was in effect prior to the covered loan period. If perishable, the order may have occurred at any time before or during the covered period.)