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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