What is Other operating expenses?

Operating expenses that do not have the features of production, financial or extraordinary expenses. Under NAS No. 21 (paragraph 410), they include costs of staff training and retraining, payments for information, audit and consulting services, compensation and incentive payments not taken into account when calculating wages, payments for bank and depository services, losses, fines, penalty interest, and other similar expenses arising in operating activities. They are accumulated in account 9430.