技術研究費
Technical research expenses
開発研究費
Development and research expenses
試験研究費
Experimentation and research expenses
寄付金
Donations
水道光熱費
Utilities expenses
発送費
Shipment expenses
配送費
Distribution expenses
発送運賃
Freight-out
販売運賃
Freight-out
荷造及び発送費
Packing and delivery expenses