India - Annual Survey of Industries: 2012-13

Non-operating expenses (excluding insurance expenses): It includes payments for communication such as postage, telegrams, telex, telephones (rental as well as call charges), accounting (includes audit fee and payment to the auditor in other capacity), bank charges (which is an amount charged to a customer by a bank for collection, protest fees, exchange, cheques drawn, other services exclusive of interest and discount), advertising (for sales promotion also), legal and similar services rendered to the statistical unit. Copy right, mining lease right should also be recorded here. The cost of advertisement is to be taken in full even if the expenditure is meant for coming year, printing and stationery (including technical magazines and periodicals), miscellaneous (such as purchase agency services, technical know-how and consultancy charges, medical
examination fees for recruitment of staff, Directors fees and all other non-industrial services), payment made to the labour contractor (other than the payment to the contract labour), filing fee, etc. Exchange fluctuation loss of the factory should be included. „Key man insurance? should be recorded here.