Expenses

"An expense is the cost of operations that a company incurs to generate revenue. There are two main categories of business expenses in accounting: Direct expenses and Indirect expenses.

Direct Expense are those expenses which are directly attributable to cost of goods being produced or sold. eg labour cost, electricity in production factory, etc. 

Indirect Expenses are expenses that occur while running a business activities. Eg. rent, salary, printing & stationery, staff welfare etc."