#operating_expense__operatingexpense__operating_cost__operatingcost__overhead__budget_items  the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes
  supertype:  disbursal__expense__disbursement  amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)
  part of:  operating_budget__operatingbudget  a budget for current expenses as distinct from financial transactions or permanent improvements

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