Other Operating expenses comprise Outsourcing Costs, property or equipment rental Charges, the Cost of Raw materials and supplies that cannot be held in inventory (i.e. water, energy, small items of equipment, maintenance-related items, administrative supplies, etc.), maintenance and repair work, Insurance premiums, studies and research Costs, external personnel Charges, fees payable to intermediaries and professional Expenses, advertising Costs, transportation Charges, travel Expenses, the Cost of meetings and receptions, postal Charges, bank Charges (i.e. not interest on bank loans, which is booked under Interest expense) and other items of expenditure.

(See Chapter 9 Margin analysis: Structure of the Vernimmen)

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