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Security expense.

No definition available.

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Utilities.

No definition available.

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The aggregate costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.2)
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The expense in the period incurred with respect to protection provided by insurance entities against risks other than risks associated with production (which are allocated to cost of sales).

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-Section S99
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-Subparagraph (SX 210.5-03.4)
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The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.

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-Publisher FASB
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The total expense recognized in the period for promotion, public relations, and brand or product advertising.

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-Publisher FASB
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-Topic 220
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Amount of operating lease expense. Excludes sublease income.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 45
-Paragraph 4
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Amount of selling, general and administrative expense classified as other.

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A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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-Topic 946
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Expenses recognized in the period that are directly related to the selling and distribution of products or services.

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The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

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All taxes not related to income of the entity or excise or sales taxes levied on the revenue of the entity that are not reported elsewhere. These taxes could include production, real estate, personal property, and pump tax.

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-Topic 220
-SubTopic 10
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-Subparagraph (SX 210.5-03(4))
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