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:
Equipment and Plant
Sales Staff and Casual Labour Hire
Sales and Marketing
Non-Core items can include:
Accounts – Debtor/Creditor Control
IT Systems, provider and maintenance
Security and emergency services
Electricity, Gas, Water, Telephones, fixed and mobile
The non-core items are often not critically reviewed and managed but can form the major costs in a business operation.