Ship expenses

船費

Deferred and prepaid expenses

繰延及び前払費用

Shipping business expenses

海運業費用

Navigation expenses

運航費

Freight expenses

貨物費

Operating expenses – all businesses

全事業営業費

Operating expenses and cost of sales of transportation

運輸業等営業費及び売上原価

Retirement expenses

除却費

Interest and discounts expenses

支払利息・割引料

Operating expenses – travel

旅行業営業費