Expense (cost) Categories  
Business expense categories can be broken down into Core and Non-Core items and are variable depending on your type of business but typically Core items are those that are required for main business activity and revenue streams and Non-Core are items required to operate the business but do not necessarily generate revenue.
Core items can include:
Raw Materials
Equipment and Plant
Stock Purchases
Sales Staff and Casual Labour Hire
Sales and Marketing

Non-Core items can include:

Premises (Rental)
Office Administration
Accounts – Debtor/Creditor Control
IT Systems, provider and maintenance  
Security and emergency services
Electricity, Gas, Water, Telephones, fixed and mobile 
Records Management
Fleet Management
The non-core items are often not critically reviewed and managed but can form the major costs in a business operation.
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