Other Operating Expenses

Reported as a separate line on the income statement when material.

Interpretation depends on context. Consider industry standards, company strategy, and other factors when evaluating this metric.

• 1Review for one-time or recurring nature.
• 2Compare to revenue and other operating expense lines for trend.
• 3Frequent "other" may warrant review of footnotes for detail.

Income statement line. Companies with material other operating expenses often provide breakdown in footnotes or MD&A.

• Cost of Revenue
• Operating Expenses
• Research & Development (R&D)
• Depreciation & Amortization
• Interest Expense