Education and research expenses

教育研究経費

Management expenses

管理経費

For-profit operating expenses

収益事業費用

Operating revenue and expenses

事業損益（事業収益及び事業費用）

For-profit operating revenue and expenses

収益事業損益

School establishment expenses

開設費

Other non-operating expenses

その他の事業外費用

Head office expenses

本部費

Incidental operating revenue and expenses

附帯業務事業損益

Primary operating revenue and expenses

本来業務事業損益