Which of the following items is not an operating expenses?

Interest on debentures

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Office expenses

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Selling overheads

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Postage expenses

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Solution

The correct option is D Interest on debentures
Operating expenses are those expenses which are incurred to performed the normal business activities of the organization. This may includes Rent, Office Expenses , Salaries of the staff etc.
Interest on debenture is not directly associated with the routine business activity, hence its a non operating expense.

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