Expense - Manufacturing industries

5 - Other operating expenses

501 - Management fees or any other service fees paid to head office and other business support units

This category comprises the following examples:
- legal;
- advertising;
- insurance.

502 - Property and business taxes, licenses and permits

This category comprises:
- Property taxes - except those which are covered in your rental and leasing expenses;
- Property transfer taxes;
- Large corporation capital tax;
- Vehicles license fees;
- Lot levies;
- Building permits and development charges.

503 - Total depreciation and amortization

This category comprises the portion of cost of capital and intangible assets allocated to current operations.

504 - Other operating expenses - (n.e.s)