Office expenses

事務費

Utilities expenses

水道光熱費

Business advertising expenses

事業宣伝費

Rent expenses

賃借料

Rent expenses on land and buildings

借地借家料

Promotion expenses

販売促進費

Advertising and promotion expenses

広告宣伝費及び販売促進費

Legal and other welfare expenses

法定福利及び厚生費

Legal welfare expenses

法定福利費

Amortization of development expenses

開発費償却