Survey of Service Industries: Book Publishers
Operating expense of establishment, category
Operating expense refers to all expenses, other than financing expenses and income taxes, incurred in the normal course of business, including cost of goods sold, selling and administrative expenses and all other operating expenses.
Establishment refers to the level in the statistical hierarchy below the company in the Business Register statistical hierarchy, and at which the accounting data required to measure production are available (principal inputs, revenues, salaries and wages). The establishment is defined as the most homogeneous unit of production for which the business maintains accounting records. From these records, it is possible to assemble all the data elements required to compile the gross value of production (total sales or shipments, and inventories), the cost of materials and services, and labour and capital used in production.
The data for this variable are reported using the following classifications and/or lists:
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