Transportation expenses

交通費

Supplies expenses

消耗品費

Heating and lighting expenses

光熱費

Repair expenses

修繕費

Insurance expenses

保険料

Maintenance and operating expenses

維持運転費

Program production expenses

番組制作費

Program expenses

番組費

Broadcasting expenses

放送費

Other financial expenses

その他の金融費用

Packing expenses

荷造費

Real estate lease expenses

不動産賃貸費用

COS and expenses from operating activities

営業活動による費用・売上原価

COS and expenses from operating activities – detail

営業活動による費用・売上原価の内訳

Provision for sales promotion expenses

販売促進引当金

Accrued expenses

未払費用

Accounts payable – other, and accrued expenses

未払金及び未払費用

Organization expenses

創立費

Business commencement expenses

開業費

Development expenses

開発費

Long-term prepaid expenses

長期前払費用