Operating expenses generally refer to all expenses incurred by circulation enterprises except operating costs, so it also includes the cost of purchasing patents. The production industry-industrial enterprises is different. The direct expenses incurred in product production are generally recorded as "production expenses", the expenses incurred by management departments as "management expenses" and the interest expenses incurred by loans as "financial expenses". The advantage of industrial enterprises in doing so is to truly reflect the cost of various products and the unit cost of a single product.