Operating Expense Categories are one of the crucial parts of any business’s financial statement. They provide information about the costs associated with running day-to-day operations, and help to indicate profitability or lack thereof. Operating Expenses can include items such as salaries and wages, office supplies, marketing expenses, facility rent, and other overhead costs—all of which are necessary for a business to remain operational. Understanding these categories is essential for learning where businesses are spending their money and making informed decisions about how to allocate resources in the future.