Classification of expense - Service industries
- 5.1 - Operating expenses
- 5.1.1 - Salaries, wages and benefits
- 5.1.2 - Other labour costs
- 5.1.2.1 - Commissions paid to non-employees
- 5.1.2.2 - Professional and business services fees
- 5.1.2.3 - Subcontract expenses
- 5.1.3 - Cost of goods sold
- 5.1.4 - Rental, leasing, utilities and telecommunications
- 5.1.4.1 - Rental and leasing
- 5.1.4.2 - Utilities and telecommunications expenses
- 5.1.5 - Repair and maintenance
- 5.1.6 - Amortization and depreciation of tangible and intangible assets
- 5.1.7 - Advertising, marketing, promotions, travel, meals and entertainment
- 5.1.7.1 - Advertising, marketing and promotions
- 5.1.7.2 - Travel, meals and entertainment
- 5.1.8 - Other purchased goods and services
- 5.1.8.1 - Office supplies
- 5.1.8.2 - Insurance
- 5.1.8.3 - Delivery, warehousing postage and courier
- 5.1.8.4 - Financial services fees
- 5.1.9 - Other operating expenses
- 5.1.9.1 - Charges for services provided by head office
- 5.1.9.2 - Property and business taxes, licences and permits
- 5.1.9.3 - Royalties, rights, licensing and franchise fees
- 5.1.9.4 - Bad debts
- 5.1.9.5 - All other operating expenses
- 5.1 - Operating expenses
- 5.1.1 - Salaries, wages and benefits
- 5.1.2 - Other labour costs
- 5.1.2.1 - Commissions paid to non-employees
- 5.1.2.2 - Professional and business services fees
- 5.1.2.3 - Subcontract expenses
- 5.1.3 - Cost of goods sold
- 5.1.4 - Rental, leasing, utilities and telecommunications
- 5.1.4.1 - Rental and leasing
- 5.1.4.2 - Utilities and telecommunications expenses
- 5.1.5 - Repair and maintenance
- 5.1.6 - Amortization and depreciation of tangible and intangible assets
- 5.1.7 - Advertising, marketing, promotions, travel, meals and entertainment
- 5.1.7.1 - Advertising, marketing and promotions
- 5.1.7.2 - Travel, meals and entertainment
- 5.1.8 - Other purchased goods and services
- 5.1.8.1 - Office supplies
- 5.1.8.2 - Insurance
- 5.1.8.3 - Delivery, warehousing postage and courier
- 5.1.8.4 - Financial services fees
- 5.1.9 - Other operating expenses
- 5.1.9.1 - Charges for services provided by head office
- 5.1.9.2 - Property and business taxes, licences and permits
- 5.1.9.3 - Royalties, rights, licensing and franchise fees
- 5.1.9.4 - Bad debts
- 5.1.9.5 - All other operating expenses
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