Other Operating Expense

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GuruFocus uses a standardized financial statement format for all companies. For non-financial companies, GuruFocus lists Selling, General, & Admin. Exp, Advertising, Research and Development, and Other Operating Expense under the "Total Operating Expenses" section. Other operating expense sometimes includes: Restructuring, and merger Acquisition related and other Litigation settlement charge Other (too numerous to list) Some companies can and do choose to report each of these items separately. Yet, there are a variety of other operating expenses which are simply too numerous to list.