Other expenses include all other expenses such as bad debts, laundry and cleaning expenses, some taxes (such as beverage licences, business charges and taxes, interest on taxes, and fines and penalties), etc. This item is calculated as gross operating revenue - net profit - cost of goods sold - wages, salaries and benefits - occupancy expenses - financial expenses - general expenses.

is the sum of taxes, miscellaneous expenses, and expense transfers

Other sources of expenses not covered elsewhere in the collection of HEADS Finance data.