開業費償却

Amortization of business commencement expenses

開発費償却

Amortization of development expenses

支払報酬

Fee expenses

顧問料

Consulting expenses

教育研修費

Education and training expenses

業務委託費

Outsourcing expenses

研修費

Training expenses

支払手数料

Commission expenses

採用費

Recruiting expenses

外注費

Outsourcing expenses