運賃諸掛
Freight and incidental costs
運賃及び荷造費
Freight and packing costs
運送費及び保管費
Transportation and storage costs
株主優待引当金繰入額
Provision for shareholder benefit program
役員株式給付引当金繰入額
Provision for share-based remuneration for directors (and other officers)
株式給付引当金繰入額
Provision for share-based remuneration
利息返還損失引当金繰入額
Provision for loss on interest repayment
ポイント引当金繰入額
Provision for point card certificates
特別修繕引当金繰入額
Provision for special repairs
完成工事補償引当金繰入額
Provision for warranties for completed construction
代理店手数料
Agent fee
事業宣伝費
Business advertising expenses
製品保証引当金繰入額
Provision for product warranties
荷造運搬費
Packing and transportation costs
借地借家料
Rent expenses on land and buildings
施設使用料
Facility expenses
事務委託費
Administrative outsourcing expenses
募集費
Offering expenses
採用費
Recruiting expenses
研修費
Training expenses
教育研修費
Education and training expenses