An expense arising in the normal course of running a business, such as an office electricity bill.
The expenses incurred through the operation of producing properties.
Payments for general expenses, contractual services, printing, communication, travel, data processing, equipment, and other expenses occurring in the regular operations of a program. Departmental Codes, Expenditure Codes, Revenue Codes.
Proprietary fund expenses related directly to the funds' primary activities.
the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes
Expense necessary for the maintenance of a piece of real property and to insure its continued ability to produce income. Loan payments, depreciation and capital expenditures are not considered operating expenses.
periodic expenses necessary to the operation and maintenance of an enterprise (e.g., taxes, salaries, insurance, maintenance). Often used as a basis for rent increases.
The costs required to maintain the operations of an investment. For most investment properties, operating expenses would include insurance, maintenance, basic repairs, janitorial, utilities and scavenger services. However, operating expenses would exclude closing costs, debt servicing, capital improvements and the cost of upgrades. For more information, see the "Real Estate Investment Analysis Tools" article in the "Real Estate Investing" section.
An expense that occurs in the course of the regular business activities of the company. See also nonoperating expense.
An ordinary and necessary expense associated with carrying on a trade or business. Operating expenses may be deducted annually, as they occur. Also see “Business,” “Carrying charge,” and “Deduct.
All the expenses of a business, during an accounting period, excluding the cost of goods sold.
The expense of an insurer other than commissions and taxes. Called " and Insurance Expense" in the convention statement blank.
The actual costs associated with operating a property, including maintenance, repairs, management, utilities, taxes and insurance
The amount paid for asset maintenance or the cost of doing business.
Expenses necessary to the operation and maintenance of an business(e.g., taxes, salaries, insurance, and maintenance).
In throughput accounting, the cost accounting aspect of Theory of Constraints (TOC), operating expense is the money spent turning inventory into throughput. In TOC, operating expense is limited to costs that vary strictly with the quantity produced, like raw materials and purchased components. Everything else is a fixed cost, including labour unless there is a regular and significant chance that workers will not work a full-time week when they report on its first day.