Rent expenses
賃借料
Administrative outsourcing expenses
事務委託費
Offering expenses
募集費
Recruiting expenses
採用費
Training expenses
研修費
Education and training expenses
教育研修費
Consulting expenses
顧問料
Fee expenses
支払報酬
Amortization of development expenses
開発費償却
Amortization of goodwill
のれん償却額