All the spendings related to selling, producing and procurement of the Product.
Expenses typically include:
OPEX = SG&A + R&D + Depreciation + Amortization |
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Depreciation & Amortization represent a Non-Cash Expenses.
In some specific cases a part of R&D or the whole cost of R&D can be captured as:
or
- Materials used in manufacturing and procurement of the Product
- Labour used in manufacturing and procurement of the Product, including labour taxes
- Liabilities related to manufacturing and procurement of the Product, such as royalty
- Advertising of the Product
- Accounting expenses
- Attorney fees and legal fees
- Insurance
- Office expenses
- Supplies
- Utilities, such as telephone
- Travel and vehicle expenses
- License fees
- Maintenance and repairs, such as snow removal, trash removal, janitorial service, pest control, and lawn care
- Property management, including a resident manager
- Property taxes CAPEX and then amortized over time (see R&D record in P&L).
See also
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Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)
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