3.1.4. Operating expenses

The operating expenses include the array of services that the company needs to acquire to operate, independently of being directly attributable to the productive process or to any other activity within the company. Operating expenses may include:

  • Utilities.
  • Rents.
  • Outsourcing.
  • Travel and transportation.
  • Commissions and royalties.
  • Specialized services.
  • Other services.