ettevõtte normaalse äritegevusega kaasnev kulu, va müüdud kaupade maksumus
expenses of running a business, such as salaries and wages, rent, rates, telephones, postage, advertising and distribution, but not including direct costs of factory labour, materials and other manufacturing costs
The figures in the profit and loss account are generally shown net with "gross minus reinsurance" figures for the important items, such as premiums, claims and operating expenses.
Large firms in non-assisted areas do not suffer from particular difficulties and employment costs are part of their normal operating expenses.
