Operating Expenses:

Operating Expenses consist of goods or services "used-up" or consumed in operating a business. Operating Expenses consist of two categories; Marketing Expenses and Administrative Expenses. Marketing Expenses are expenses that DIRECTLY relate to the selling of a product or service. Administrative Expenses, on the other hand, are expenses that do NOT directly relate to the selling of a product or service; they are, however, necessary in operating the business. Below provides a listing of several Marketing and Administrative Expenses (IE Operating Expense).

Examples of Marketing Expenses:

• Sales Promotions Expense
• Publicity Materials Expense
• Sales Salaries Expense
• Commissions Expenses
• Marketing Services Expense
• Newspaper Advertising Expense
• Radio Advertising Expense
• Magazine Advertising Expense
• Television Advertising Expense
• Billboard Advertising Expense
• Correspondence Expense
• Printing of Business Card Expense
• Coupon Development Expense
• Direct Mail Expense
• Brochure Printing Expense
• Pamphlet Printing Expense
• Other Promotional Items

Examples of Administrative Expenses:

• Office Salaries Expense
• Casual Labor Expense
• Mandatory Employer Costs
• Office Supplies Expense
• Store Supplies Expense
• General Maintenance Expense
• Repairs Expense
• Heat Expense
• Electricity Expense
• Power Expense
• Fuel Expense
• Rent Expense
• Property Tax Expense
• Fire Insurance Expense
• Product Insurance Expense
• General Liability Insurance Expense
• Business Registration Expense
• Incorporation Fees
• Telephone Expense
• Fax Expense
• Travel Expense
• Entertainment Expense
• Resource Materials Expense
• Accounting Fees
• Legal Fees
• Other Professional Services Fees
• General Supplies Expense
• Toll-free Service Expense
• Corporate Credit Card Charges
• Bad Debt Expense
• Theft Expense
• Interest on Bank Loan Expense
• Interest from Family Loan Expense
• Interest on Corporate Credit Cards
• Interest on Overdue Accounts
• Internet Accounts Expense
• Web-site Storage Expense
• Bank Charges
• Service Charges
• Depreciation Expense - Auto
• Depreciation Expense - Equipment
• Depreciation Expense- Furniture
• Amortization on Patent
• Amortization on industrial design
• Amortization on Copyright
• Miscellaneous Expenses
• Other Expenses...