Classification of operating expenses

Classification structure

Classification of operating expenses - Classification structure
Code	Title
1	Depreciation, depletion and amortization
2	Interest expense, operating
3	Purchased goods, materials and services
4	Wages, salaries and employee benefits
5	Charity donations
6	Cost of goods sold
7	Net claims incurred
8	insurance commission paid
9	Increase or decrease in actuarial liabilities
10	Indirect taxes
11	Current income tax
12	Deferred income tax
13	Dividends paid on equity securities classified as liabilities
14	Expected credit provisions for losses on lease contracts and loans
15	Dividends and experience rating refunds to policy holder or certificate holder
16	All other miscellaneous expenses