Operating Expenses

Operating Expenses are expenses from the ordinary course of running the business that are NOT directly related to producing the goods or services being sold (COGS), or cost of revenue. Examples of operating expenses include: Selling, general, and administrative expenses (SG&A). Employee salaries and benefits. Advertising and marketing costs. Research and development expenses. Depreciation and amortization.

Learn Operating Expenses with interactive examples and practice exercises in our Income Statement module.

This interactive learning module helps you understand Operating Expenses through hands-on practice and real-world examples.