Personnel entries can be designated as either direct labor employees (whose salaries are treated as direct costs), or regular labor employees (whose salaries are treated as overhead). These two types of salaries appear in different sections of the profit and loss (P&L) report.
If you have direct labor entries in your forecast, they will appear in the Direct Costs section of your P&L. To see the Direct Labor line, you will need to click the triangle icons to expand the table rows, as shown below:
If you have regular labor entries in your forecast, they will appear in the Operating Expenses section of your P&L. Again, to see these entries you'll need to click the triangles to expand the table rows:
Note: salaries are not itemized in your plan financial statements. Instead, they are included in the Direct Cost and Operating Expenses totals.
For more details on personnel entries, see these articles: