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Which of the following is not included in operating expenses


Operating expenses do not include cost of goods sold (materials, direct labor, manufacturing overhead) or capital expenditures (larger expenses such as buildings or machines).

What are included in operating expenses?

Operating expenses—also known as selling, general and administrative expenses (SGɪmp;A)—are the costs of doing business. They include rent and utilities, marketing and advertising, sales and accounting, management and administrative salaries.

What are 3 operating expenses examples?

Examples include rent, travel, utilities, salaries, office supplies, maintenance and repairs, property taxes and depreciation (see below for a more comprehensive list).




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