How do I account for deferred compensation business expense for my S-Corp?

[dsl4qlowdal]

I have an S-Corp LLC for my consulting business where I am the only consultant.  The vast majority of my compensation is deferred, and matched, into an Individual 401K, so the Box 1 of my W3 is < 10% of my total wages.  What category of business expense should I bucket the deferred compensation into.