This article is intended for students.

For the most part, “Other administrative expenses” includes expenses that change with the size of the company, such as:

• Telephone and internet
• Computer systems
• Office supplies and stationery
• Heat and electricity – Offices
• Donations and memberships
• Taxes, licenses, permits
• Professional fees – Legal and auditing
• Other administrative expenses

We have also included the cost of the market study under this item.