Administrative Expenses

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Barron's Business Dictionary:

Administrative Expenses

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Often grouped with general expense , expenses that are not as easily associated with a specific function as are direct costs of manufacturing and selling. It typically includes expenses of the headquarters office and accounting expenses.

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Investopedia Financial Dictionary:

Administrative Expenses

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The expenses that an organization incurs not directly tied to a specific function such as manufacturing/production or sales. These expenses are related to the organization as a whole as opposed to an individual department; also referred to as "administrative cost."

Investopedia Says:
Salaries of senior executives and costs of general services such as accounting are examples of administrative expenses.

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Operating Expenses (in accounting)
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