Regulations on Business Entity Accounting Handling Article 35
Operating expenses: defined as the expenses that are attributable to the transfer of goods or services to customers in the current period; operating costs and expenses that cannot be separately presented may be merged into operating expenses.
中文原文 商業會計處理準則第35條
營業費用，指本期內因移轉商品或勞務予客戶所應負擔之費用；營業成本及營業費用不能分別列示者，得合併為營業費用。