Other operating expenses

Other operating expenses means two different things depending on where it appears.

On a company's own income statement it is a catch-all line for operating costs that do not fit the main categories, such as certain legal costs or acquisition costs.

On financial data sites, a line labelled "Other Operating Expenses, Total" is usually a subtotal instead: the sum of all operating expenses below gross profit, such as selling, general and administrative expenses and research and development. "Other" here means other than cost of revenues, which sits above gross profit.

The formula for the data site subtotal is:

Check which version you are reading before comparing figures. As a catch-all line it should be small, while as a subtotal it can be one of the largest numbers on the statement.