Labor & Equipment are the billable extras of an event: staff (servers, bartenders, chefs) and rentals (tables, linens, generators). Each item has an internal cost and the rate you charge, per unit (hour, item, day and so on), plus minimum quantities. Manage them at Catering > Proposal Settings > Labor & Equipment (/admin/events/expenses); on some accounts the entry also appears under a plain Events menu group instead. The page is titled Labor and Equipment Expenses, has an Add New Expense button and two tables, Labor and Equipment, with columns Name, Cost, Rate, Profit margin (rate minus cost) and an Edit pencil. It requires the Expenses module and the Create Events Expenses permission.