開発研究費
Development and research expenses
Development and research expenses
Sundry expenses
Technical research expenses
Research expenses
Repair and maintenance expenses
License fee
Amortization of long-term prepaid expenses
Transportation and storage costs
Freight and packing costs
Freight and incidental costs
Packing and delivery expenses
Freight-out
Freight-out
Business advertising expenses
Distribution expenses
Packing and transportation costs
Agent fee
Shipment expenses
Provision for warranties for completed construction
Provision for special repairs
Provision for point card certificates