Occupancy expense. Expense relating to the use of property. Examples: rent, heat, light, depreciation, upkeep, and general care of premises occupied.
Fixed Expenses: These are those expenses which don't change with change of production rate and remain fixed up to certain measurement base criteria. For Example: if machine can produce 1000 units and...
financial expense
Administrative Expense
Administrative one.
since bad debts are incurred in sales, it is categorized as selling and distribution expense.