0.000000 95.000000 qj1SOBbcKAfi3PYYSxjyYpdaXd21uzx6ZqB9KZFSOPy3YTSBhEDGw+M8ljoV5A7HaviGStpnla+1 Examples of a retailer's main operating activities involve the buying and selling of merchandise or goods. PROCESS C=85 M=50 Y=0 K=0 biyiLNctDC1BLXYtqy3hLhYuTC6CLrcu7i8kL1ovkS/HL/4wNTBsMKQw2zESMUoxgjG6MfIyKjJj These expenses are charged in the P&L as traveling expenses. 45.000000 Part II, Section 1, Balance Sheet, Current Assets, Operating Equipment, p. 158 Operating Equipment includes linen, china, glassware, silver and uniforms. biBJRUM2MTk2Ni0yLjEAAAAAAAAAAAAAACxSZWZlcmVuY2UgVmlld2luZyBDb25kaXRpb24gaW4g C=30 M=50 Y=75 K=10 BTlCOX85vDn5OjY6dDqyOu87LTtrO6o76DwnPGU8pDzjPSI9YT2hPeA+ID5gPqA+4D8hP2E/oj/i This type of operating expenses which are incurred for research of the new products are treated as revenue expenses and should not be capitalized. 50.000000 Hotel operating expenses checklist for your P&L submission: Salaries & Wages Payroll-Related Expenses All Other Expenses or Labor Costs All Other Expenses Salaries & Wages (Service Charges, Contract Labor, and Bonuses) Payroll-Related Expenses Reservation System Fees (Franchise-related only) uuid:618fb404-99ed-45ee-b617-2a7556b6d26c 100.000000 3.216602 CMYK nncXZ0kTQRXE89tdpJELewhvpVQA8uEczKN1qOYPLw64WMWHf4g/MIXEsAudeb91JGsx0C24iZCG PROCESS BgQEBAUEBgUFBgkGBQYJCwgGBggLDAoKCwoKDBAMDAwMDAwQDA4PEA8ODBMTFBQTExwbGxscHx8f 0.000000 CMYK PROCESS ZgNyA34DigOWA6IDrgO6A8cD0wPgA+wD+QQGBBMEIAQtBDsESARVBGMEcQR+BIwEmgSoBLYExATT Print zQUOKt3emfmjN5uh1JeYtrKWZIeX1L0mtpr6HlGoB9Xg1pGGJb4+SkDqKqoGXTvzl1DTLyw1UNcQ e2OpwsiDhJ6TxQj0gaEEKwo2474qnz+Vbx7e3hbzFqtLYEK6vaq77UUyMtuC5X36/tVxVbH5X1P6 ezyf4n8wfv6/D9e+FKsG/dj0/h6U+WKsi0bS/wBF6dHZfW7m+9MsfrN7J6s7cmLfE9FrStBt0xVG 59.999100 0.000000 0.000000 1+DYZNjo2WzZ8dp22vvbgNwF3IrdEN2W3hzeot8p36/gNuC94UThzOJT4tvjY+Pr5HPk/OWE5g3m PROCESS These are charged to Profit and Loss account. 0.000000 10.000000 Be sure to adjust the budget categories to best reflect your needs and lifestyle. 70.000000 PROCESS 0.000000 65.000000 YPxhT2GiYfViSWKcYvBjQ2OXY+tkQGSUZOllPWWSZedmPWaSZuhnPWeTZ+loP2iWaOxpQ2maafFq C=100 M=95 Y=5 K=0 85.000000 xmp.did:1b6690ed-28a8-c141-9479-b6a9cf6be651 NeJEgxdUkwgJChgZJjZFGidkdFU38qOzwygp0+PzhJSktMTU5PRldYWVpbXF1eX1RlZmdoaWprbG 2020-02-06T08:10:45-05:00 aeezeeJI5JjBaXMsRWaQhfs1II4MPtD37YskHqfnj8wLSa9aMJK9opha1FlMY/rAYAsJCF5LxoRR /Users/jedwards/Library/Application Support/Adobe/Creative Cloud Libraries/LIBS/3682647254086A1A0A4C98A6_AdobeID/creative_cloud/dcx/4fd61237-2452-4a0f-bcc3-2cac27b2d009/components/caf22276-7a57-49c8-b177-68815b0e34e9.ai
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q1N+IB2wljDkjdN1H8ytT0ywvtPfQZLa5USNMVvlDRMq0MaMFYb8vtdRTpgZMr0n9Lfo6D9L/Vzq CMYK xmp.did:d38445dd-daca-4b46-ab07-3be35de27974 Operating expenses are sometimes called administrative expenses and record only in income statements rather than balance sheets. - Tableware and Smallwares Holders - Paper Direct Operating Exp. CMYK PROCESS Below is the list of 13 Operating expenses that come under Selling, General, and Admin costs. QwAABDwAAAgMYlRSQwAABDwAAAgMdGV4dAAAAABDb3B5cmlnaHQgKGMpIDE5OTggSGV3bGV0dC1Q CMYK xmp.did:845cdd26-8dde-417e-97b0-020d6031c147 AwIGAQAHCAkKCwEAAgIDAQEBAQEAAAAAAAAAAQACAwQFBgcICQoLEAACAQMDAgQCBgcDBAIGAnMB Non operating expenses refer to those expenses which are made by the company but they are not directly related with the smooth running of business and hence they are called as non operating expenses. Some operating costs may remain the same on a continuous basis, while other expenses fluctuate regularly. 1OZPbFW7SH87P0dqEtzcO16sEAsIFj05OUzzfvzWsin0oweHJl5Cm3LbFUt0bQ/zetLG6liia01W 40.000000 2l7N5k1JrlY2iZI/qqW9GNQRAYHSqnoxq3iSNsVTqytWtoTG08tyxZnMsxBarGtPhCgAdgBtiqvi 0.000000 0.000000 You may learn more about accounting from the following articles-, Copyright © 2020. PROCESS CMYK Red These charge to the Profit and Loss Account of the company under the head legal expenses. And in case if the merchandise is not yet sold, then the same should be considered in the inventory. o3FnJMZKHi69jXxtljprlPhO70H8x9W8y6dbaQfL8scd5dagluUlVWSWsUjrC1RUeoY+NQVp/Mo3 Interactive Operating Expenses Access the interactive data for historical operating expense data by county. You will Learn Basics of Accounting in Just 1 Hour, Guaranteed! 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Adobe Illustrator 24.0 (Macintosh) 90.000000 FAAD7cwABBMLAANcngAAAAFYWVogAAAAAABMCVYAUAAAAFcf521lYXMAAAAAAAAAAQAAAAAAAAAA La6hrxavi7AAsHWw6rFgsdayS7LCszizrrQltJy1E7WKtgG2ebbwt2i34LhZuNG5SrnCuju6tbsu These are the cost incurred on landline or mobile phones. n4WI3GKsnxV2KuxV2KuxV2KuxV2KuxV2KuxV2KuxV2KvGNe/NHzXp/m64sIJka2iuZY44ZYV9Mqk 0.000000 PROCESS CMYK PROCESS C=50 M=50 Y=60 K=25 One of the many wonderful uses of a spreadsheet is being used to keep track of one’s expenses. vUaaxjVAGZIZvKc/pNJMFAMjDk/NCtXIZVYnwGKq0n12yubvUdLPpTy8eItfKt0kqKqso4vI8Rct Many people consider them as costs to the store before even opening the doors and indicate the minimum income the store will need to generate in becoming a viable business. CMYK 0.000000 Black C=60 M=90 Y=0 K=0 qQKtvxxVNPKQ/NKO6h/xEwlhldTcALacYgPrQZUMTRtxNLdqnkd6fzUVZ1irsVdirsVdirsVYprX 70.000000 tPOmXMbXc6QWbRPFMSHfiHmUMnp0qCePPFV9j+d2hzRW4uLC4F1PBLcmO2eCaNUgjaVwXkeBqhF3 0.000000 75.000000 3xenByZv7sKTx7rXboqm6+dtOpdNNZalbRWpAE09jcRpL8JaqMybAU41fiK/RircvnOyjt1lGnaq C=50 M=70 Y=80 K=70 100.000000 0.000000 Operating expense codes includes expenditures for Personal Services, Contractual Services, Supplies and Materials, Transfer Payments, and Continuous Charges. 0.003100 9NsCV2gfmjHe3jR6xDp2kWXFzHe/pixuQ8ilaRhI2BqVate304qy2z17Qr65a1stRtbq5QFnghmj Default Swatch Group 0.000000 0.000000 0.000000 For example, a discount on sales and the sales commission expenses, etc. W2ty2Or6i7Xpb6jZRJNAsrSes0soKiT0/UJbd9qkCimmG2HCCbpMrvzjY6lZyR6j5P1e5hjeJltp TradeGothicNextLTPro-Cn.otf 3lB1lVprmkkYiUhbRWQLwHJWW3B5cYqb16t3NcVZ7ZWqWlnBaRktHbxpEjNTkQihQTQAV27DFVbF 0.000000 Igs5C1ELaQuAC5gLsAvIC+EL+QwSDCoMQwxcDHUMjgynDMAM2QzzDQ0NJg1ADVoNdA2ODakNww3e 0.000000 100.000000 PROCESS PROCESS 50.000000 PROCESS dHB0zHUodYV14XY+dpt2+HdWd7N4EXhueMx5KnmJeed6RnqlewR7Y3vCfCF8gXzhfUF9oX4BfmJ+ GENERAL LEDGER CHART OF ACCOUNTS – OPERATING EXPENSES _____ APPROVED DATE NUMBER SUPERSEDES PAGE 1 OF 10/5/2016 COA Operating Expenses 1 NEW 70 PAGES 1. 79.998800 Definition: Operating expenses (OPEX) are costs not directly associated with the production of the goods or services but commonly incurred during regular business activities.In other words, these are day-to-day expenses that cannot be classified as costs of producing the company’s goods or services or costs of purchasing assets. eW/zc0cQfo8ActLtLZjCLMcJrf1PTil9eSXkkfqHm8dC1RxGxzCe2ROgeXvzMSHTdN1CJxo9gdNa CMYK 10.000000 0.000000 0.000000 25.000000 C=75 M=0 Y=100 K=0 C=100 M=90 Y=0 K=0 9RpyDy3HHjsBUADFesRj6j+aN5PrsWjXi3a6fqP1S1dFtB8ASaRubOqoSjyQRyAfEArUHKuKpr5a Freight out is the cost of transportation. CMYK C=5 M=0 Y=90 K=0 C=20 M=0 Y=100 K=0 CMYK Many Companies also reimburse their employees for their telephone expenses. PROCESS Examples of Office-Related Operating Expenses. C=40 M=70 Y=100 K=50 0.000000 uuid:06beb67a-2c1c-9f41-b1de-6e547541692f SPOT 100.000000 T9kbbe+FjE2EhvfOHp6p6Y/MNoBGZJZbQ6NzBjiZmcK/CuyowrU9MDJFaD+YGl2c8N1qvnb9K2U1 Insurance costs. C=0 M=0 Y=0 K=50 75.000000 LAB glmjjnuSwt4mYK8hReTBFJq3FRU07Yq1HfWUkcMsdxG8VzvburqVk+Ev8BB+L4QTt2xVUilimiSW CMYK MvXgN+v44oApKrj8qfIFwsiy6SpWVo3dRNOorCrJHQLIOIVXIoNsUrP+VSfl76s8v6K+O5r65+sX The flow of cost diagram is shown in Figure 4.4. 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Adobe Illustrator 24.0 (Macintosh) AAAUYlhZWgAAAkAAAAAUZG1uZAAAAlQAAABwZG1kZAAAAsQAAACIdnVlZAAAA0wAAACGdmlldwAA 50.000000 Hx8fHx8fHwEHBwcNDA0YEBAYGhURFRofHx8fHx8fHx8fHx8fHx8fHx8fHx8fHx8fHx8fHx8fHx8f Hx8fHx8fHx8fHx8fHx8f/8AAEQgBAACIAwERAAIRAQMRAf/EAaIAAAAHAQEBAQEAAAAAAAAAAAQF CMYK ndQSPbFUfirsVdirsVdirsVYX58e/WG0mtVv3nguJHiay063vnQKnKoE/wBjp8LKak7YWMWLvrnn 0tZRtFdxkXdvQVqir9kSD7RpvkWxC+U/Lv5O63cPL5egNxNp0izv+8vkCPKahqTMobl6Xv0xVOP+ CMYK This article has been a guide to the list of Operating Expenses. 40.000000 0.000000 PN/mmWeFI9b8plFjU3YW5mZ+YVmbgA4otBtXtU4Essm83eVIADPrVhECxQc7mFasoViu7dQHU/SM KIkIG31LypM1D5CvojI8EZMmkwivrKVDEgn4Y0qHJ+yNsCWbadpOlaZC0Gm2cFlCzc2ito0iUsQB mIJcvbUjUS1o0h5UVV4nka7beOKsnxV2KuxV555/1C3tvqaGPRpC6ztN+lbK6ueMUbRlinoo9ANq Examples of Sales and Marketing-Related Operating Expenses. Christmas Offer - All in One Financial Analyst Bundle (250+ Courses, 40+ Projects) View More, All in One Financial Analyst Bundle (250+ Courses, 40+ Projects), 250+ Courses | 40+ Projects | 1000+ Hours | Full Lifetime Access | Certificate of Completion. Every company tries to reduce the burden of operating expenses as much as possible. Depending on the lease structure, you will either pay operating expenses as a component of gross rent or in addition to base rent. AgMRBAAFIRIxQVEGE2EicYEUMpGhBxWxQiPBUtHhMxZi8CRygvElQzRTkqKyY3PCNUQnk6OzNhdU 85.000000 2020-02-06T08:10:43-05:00 Magenta 0.000000 The company charges these to the profit and loss account under the head insurance expenses. Black 1 PROCESS 4GANea+7TpGVVdAtwI248eUjCYCpchytdgCCMDJG6XP+Yep3iWC65qlhIyyTG7vNCto4ApVSsZb1 The list of Operating Expenses is sub-divided into two parts – Selling, General and Admin Expense (SG&A), and Costs of Goods Sold. In such a case, either company pays them expenses directly or reimburses it after their visit. 50.000000 xmp.did:1b6690ed-28a8-c141-9479-b6a9cf6be651 7E8a4qnWl6n+cXr2iX+k2X1YT20V3JVDMYHA+sTApcBAyUPwhO+1abqs/wAVdirsVYB5l8r+UrbU expenses, you should fully understand the flow of cost as taught in cost accounting. C=50 M=0 Y=100 K=0 7lVd4F067LryUGhJjCEgkKQrHf2BIVak866at5FBHZ6jcQSoz/XoLG5lt1Kkr6bMiFudQdgu3emK CMYK Version 2.00 For example, pens, papers, clippers, etc. 22G9cVY7Y2f50nWrnUprd4ZpdOW1DM2nFWlgs5ilQrEgm+k5L2o1G+EUCqrNp/50pczXAf63PFay 10.000000 In simple words, these costs are different from manufacturing costs while non-operating expenses are those expenses which have no relation with the business of the company, in simple words these expenses are unrelated with main activity of the business. C=90 M=30 Y=95 K=30 DfgOEw4uDkkOZA5/DpsOtg7SDu4PCQ8lD0EPXg96D5YPsw/PD+wQCRAmEEMQYRB+EJsQuRDXEPUR 0.003100 eJQa0opFTirNvLdl+U+j68upWPmAm+t/rcrxSyxxxfvFUy8o1jiUcVI4qKdDseBoqzNPP3k17qe0 In general, if an expense is ordinary and necessary for you to conduct business, it can be written off as a … PROCESS False 100.000000 0.000000 s4oBLDBHG9FUoPiVQdlNPliqYYq7FXYq7FXYq7FUs1Hy1o2pOr3sBlZOYX95Ig/eFS+yMoNTGvXw xQBSTwflX5BgLGLSgpb0+R9ac19Egp1k7EfT3xSqaV+WfkjSdUh1XT9N9C/t6+jN607U5IUPwvIy Operating Expense (OPEX) Gross Up oncepts & Applications {PDF Document} 5 page document summarizing the Gross Up concept including an overview of various gross up methods. U8quzcTxAanbFWe2GryPY/WtVgXSiXKoks8TqyheQdXQ8aMASO9BiqJi1PTZpRDFdwyTGtI0kVmN 0.000000 They are charged to the profit and loss account of the company. 100.000000 if6KZIrKizCLlov8jGOMyo0xjZiN/45mjs6PNo+ekAaQbpDWkT+RqJIRknqS45NNk7aUIJSKlPSV pZXDJpqyLI16g4IaLQSWsSu1dt/5gBiqK1O2/NltWa6t4mMcdzfxRzxDTvrAsZGha2WIzbAFkNeZ 0.000000 dR1S4T9Jah6CRLJLOmt2mprFIxoIPRCSFaqWHNv5aihpirNV8q3YtRbt5i1V6BlWYvbCQK9OQ5LA ZHTD0uIIJoMJChgZhJRFRqS0VtNVKBry4/PE1OT0ZXWFlaW1xdXl9WZ2hpamtsbW5vY3R1dnd4eX Zo2iuE+tenFHJEj0lP1ZizIWIbiBv8NNqlVNPKXnrV9W199C1TR/0bdw2KXskhkf4+ZRaLDJGjAf The staff can travel to meet customers, for some supplies or any other event. fDqEUTi+ukupmkZleOL0VVCfhQLykPwjuW3xVFYqwbzl5gaxu7GNvNLaH6zU+rppxu2n+OnwsVfi CMYK These are the expenses that are paid by the company for their staff during their official visit. PROCESS CMYK 0.000000 CypKulASRxmFG9e4qEKenx/vP5NsVTCPyV5fjkieNLlPRj9CFFvbwRpFxC+msYl4BKKPhpTFVo8j 100.000000 Bold Condensed PROCESS mmwKJEq+kk+4J/ec2JFAQVGBkh/r+tRXRW0vdQu/q8p9Nn82WJEqcwilo+IoCRsOtTQ1xVk3kKHV lSH4R6zsQKM1WVo9uoNcvy8w6Dsw1hmCD8vL8cwreYvMZ85XcOkeXkL3WtXskt2skCCRY2SAxx+r 5.000000 xV2KsD/MZNSks4RYzXccqTSO0dpq0OmSMnwLXlKjqyqWHw7Ur74WMerCRqN0ssckV9e3HoytHJI/ The operating expenses actually exclude the interest expenses, accounting adjustments, transactions, legal judgments, and some of the other statements that are not really in direct relation with the business operations which form the core business. 8.500000 VSfl9UH9FGoUpX6xdVKsGBBPq77SMMVRkH5d+T4bu2u47A+vZvHLbFp53VHhQRoyo0hWvFVrtvQE Operating expenses are the costs that have been used up (expired) as part of a company's main operating activities during the period shown in the heading of its income statement. CMYK Spreadsheets come in different file formats, like Word and PDF, but the most popular type is available in spreadsheet Excel files. 30.000000 C=0 M=0 Y=0 K=80 0.000000 100.000000 bWYNPWJJaqsjrKjcz8DFCKUI+eEsY8mJ22oX8CRSQ3V76Fs3qH1PNNiYvUfhyt3IViUiUE+PXrXA 70.000000 29.998800 K12BrtxOKonFXYqwLz5qFxbQ2voySKY/UmrFrEGnciHjUK5lHxr8XyHfdsJYw5MLub7VZreNY9Sv PROCESS Grays uuid:09b04f12-1a8f-ec4e-a36a-6d3af0b657db 14.898654 0.000000 An operating expense, operating expenditure, operational expense, operational expenditure or opex is an ongoing cost for running a product, business, or system. Many Companies also reimburse their employees for their telephone expenses. Inches PROCESS The operating costs of a business are generally the costs associated with maintaining the existence of the business. +WxcwXJhneW24iDnd3TooQsyDg0pSilzxBFB2xVPsVY55ii11rywvdMt7mZ4WkWS2S6SCCnwsrTR 9.999100 The entertainment expenses incurred for the sales and related support activities form part of the operating expenses of the company. Other costs excluded from the operating cost include auditor fees, debt replacement cost, bank fees, etc. PROCESS PROCESS CMYK These are the expenses that incur to purchase office supplies for use on a day to day basis in the office. vz9cKgjvNdtzDHEsrNoNt+9eUU9QcpSBxJBdR06dcDJlmkefjqGoQ2J8u65aGVuBuruy9KBaAnk7 VR9jqFhf24ubG5iu7ckgTQOsiEjYjkpI2xVXxV2KuxV2KpRq3lTQtXRE1K3NysayIgMkq0WbjzHw 0.000000 4KCvNSsXqN8SsPi4/sHvQYqnVxpdvYzxxx2PrRyjjPHB5UJVKlTWRxxVv3XJPg5bsx8AFVaDTrC6 X5XJljSWn5cKl3WX4JhMmLiZJJmQmfyaaJrVm0Kbr5wcnImc951kndKeQJ6unx2fi5/6oGmg2KFH The expenses which are related to payment of utility bills of the company like expenses of water and electricity that generally are used for the daily operating activities are utility expenses. Understanding Non-Operating Expense . PROCESS Operating Expenses (often called a “Net Lease” or a “Triple Net Lease”, depending on the breadth of the definition of Operating Expenses) or (ii) the tenant is paying its share of increases in Operating Expenses to the extent they exceed a “predetermined amount” (often called a “Modified Gross Lease”). Here we discuss the items included in Operating Costs (including SG&A and COGS) along with practical examples. +CnKqgnicVZv5f1u01zRrXVrRXS2u05xrJxDgAlaNwZ1rUdjiqYYq7FXYq7FWOeZNYXR7WTUI9Pt CMYK C=0 M=75 Y=100 K=0 PROCESS Examples of Operating Activities. 0.000000 C=35 M=100 Y=35 K=10 AAAAAAAuSUVDIDYxOTY2LTIuMSBEZWZhdWx0IFJHQiBjb2xvdXIgc3BhY2UgLSBzUkdCAAAAAAAA i6W1Ec+nPGG+qXN35csoI4VlBmRVYN/ur41P+W1euKvRfKHle40CCaGW7gulkEYT6vZQWQXgDyqI Depreciation of fixed assets assigned to non-production areas. 0.000000 8R4xNHIWII2FcYx4dz0XU6r8yRjxfxnfb3fduzSx0P8AN7Tri4tNPd4LW51OWaS6pprVt55yXnao eMOYzc2fmCxmIRlEhcc3VhwKUIapCmtTviqZ+X9X1TQXaOK31PV7qZB9et9V1rTZmtmjiMv7iklW WHqK6qPUfjzFfUbfkNxTFWfeQPKlgdGMurWEVzcmQek13pFrp0scZVJRH6UQYUWQk1r9qvhirLdN PROCESS PROCESS 35.000000 C=40 M=45 Y=50 K=5 It includes costs related to direct labor, direct overheads, and direct material. Expense categories including administrative, salary, repair and maintenance, management fee, insurance, property tax and utilities. 1IxVkeKuxV2KuxVhnnix0u9+qWOraTHqUVxOzWiTXy2tZxxVFQF0Zy6s2y1pSnfCxiGOJ5OM68Lj AkECSwJUAl0CZwJxAnoChAKOApgCogKsArYCwQLLAtUC4ALrAvUDAAMLAxYDIQMtAzgDQwNPA1oD 100.000000 nQavBsAG0QbjBvUHBwcZBysHPQdPB2EHdAeGB5kHrAe/B9IH5Qf4CAsIHwgyCEYIWghuCIIIlgiq 0.000000 0.000000 AAAAAAAAAAAAAAKPAAAAAnNpZyAAAAAAQ1JUIGN1cnYAAAAAAAAEAAAAAAUACgAPABQAGQAeACMA 85.000000 These incur for using the legal services by the company. 39.999400 Legal fees. doKt60knS2DHeg38aAKr7zUfzpj1O7k0/SraWyn+rG2hu5YGEFYazhWikhdqSmhLV6fDscVQl55r Operating expenses included salaries expenses for operating staff, rental expenses, utility expenses, as well as transportation costs. 85.000000 zRreqWtxYixvdCtZXE/FdWmdJGfiBH6HAgkVaj+1PGmFjE2li+a/M8f1b1db8rmJn/0iRrmQFkkZ 4q7FXYq7FXYq8c/Mbz55tsbnUYtEmYJbTi19X93UmRd441IUB0Z1+L4itAT9ribBHZxjqKnR2H39 WORKSHEET 3: MONTHLY OPERATING EXPENSES Some of your start-up expenses will also become ongoing monthly costs once your firm is in operation. C=0 M=0 Y=0 K=40 100.000000 CMYK 0.000000 KCrisEj8nileBlCqCw7ggfCcx2QYp5Zu/L1pqdpcp5+v76zS7ZmsEtdQRbiWdSVUkMxdi6F2qG5G 90.000000 8+NacuAWtKnriqNxV2KuxV2KsF836n5P0zWLK812+trWxlikil06XT1uGuaV4sZRHJIqx8j8PSp3 uuid:76f58a16-9039-4411-a5f5-342cd119199d 55.000000 C=0 M=0 Y=0 K=20 9PWUMXUurBXbjWOlG/lJpvgZu0PzPoNswe18o6po6zkwyyjSihCwoCnNbcSSFPi4pRTv4DFU8Hmu lucf56noMui86Ubp0Opb6uXrcOv77IbtEe2c7ijutO9A78zwWPDl8XLx//KM8xnzp/Q09ML1UPXe C=0 M=0 Y=0 K=70 3VnPGYwNPiUySQSDg5R2agl4emykVH26YqoQaN+b9rMb+G2pqU9zO97MDpzO6NFZoODuP3cbm3fY tKY4P0W9tyaJyzTc0QsOKqV49+uKvRrC+tdQsbe+tH9W1uo1mgkoV5I4DKaMAwqD3GKq+KuxV2Ku 100.000000 C=40 M=65 Y=90 K=35 Pm+ztJvL3k2fzI95HfziLTLh45RE6SahbBLiSVWim5sPTK8aD7RrmOebc8+027/K6zsLy3u7bV2e zN+bT6jqPEUrdfUbn0alS1OXDl260pXauKqUXnK1eNWbTNVjlcr6cDWFxyIalCWVWjT35uCO/bFU CMYK These expenses include telephone expense, traveling expense, utility expense, sales expense, Rent, repair & maintenance, bank charges, legal expenses, office supplies, insurance, salaries and wages of administrative staff, Research expenses, etc. Revenues, which is directly attributable to production form part of operating expenses - the expenses related to direct,! 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