Classification of expense - Service industries
5.2 - Non-operating expenses
All other non-operating expenses include :
- interest on borrowing
- charitable and political expenses
- research and development expenses
- education and training expenses
- recruiting expenses
5.2.1 - Interest expenses
Interest expenses refer to the cost of servicing company's debt.
They include:
- short-term and long-term debt
- capital leases
- bonds and debentures and mortgages
5.2.2 - Other non-operating expenses
All other non-operating expenses include :
- charitable and political expenses
- research and development expenses
- education and training expenses
- recruiting expenses
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