Operating Expenses

The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.

Operating Expenses

 

expenditures related to the costs of production. They are subdivided into current expenses and capital expenditures. Operating expenses should be kept as low as practicably possible. Capital expenditures are reflected in operating expenses through the depreciation of fixed assets used in production.

The Great Soviet Encyclopedia, 3rd Edition (1970-1979). © 2010 The Gale Group, Inc. All rights reserved.