Sales promotion expenses

販売促進費

Employee benefit expenses

従業員給付費用

Advertising and sales promotion expenses

広告宣伝費及び販売促進費

Components of operating expenses

営業費用の内訳

Other income and expenses, net

その他の収益・費用（純額）

その他費用

Other expenses

未払利息

Accrued interest expenses

その他未払費用

Other accrued expenses

資金原価及び支払利息

Capital costs and interest expenses

取引所関係費

Exchange related expenses

電算機費

Computer expenses

教育研究・附属事業費用

Education and research and incidental operating expenses

教育研究経費

Education and research expenses

管理経費

Management expenses

収益事業損益

For-profit operating revenue and expenses

収益事業費用

For-profit operating expenses

教育研究経費の支出

Payments of education and research expenses

管理経費の支出

Payments of management expenses

開設費

School establishment expenses

事業損益（事業収益及び事業費用）

Operating revenue and expenses

教育研究・附属事業損益

Education and research and incidental operating revenue and expenses