The three expenses of commercial enterprises are: operating expenses, management expenses and financial expenses.

Operating expenses are expenses related to sales and operation. Commercial enterprises generally do not set sales expenses, and operating expenses include sales expenses. For example:

Operating expenses include: advertising fees, publicity fees, transit fees, transportation fees, labor protection fees, insurance fees, wages and welfare fees, travel expenses, commodity losses, and other expenses.

The depreciation of fixed assets in catering industry is generally placed in the management expense-depreciation expense.