Item 60/66A of the profit-and-loss account.
Only used in complete balance sheets.
The operating costs represent the sum of the following expenses:
60 Raw material consumables
61 Services and other goods
62 Wages, social charges and retirement pensions
630 Depreciation and write-down of formation expenses, tangible and intangible fixed assets
631/4 Write-down of stocks, contracts in progress and trade debtors
635/8 Provision for liability and charges
640/8 Other operating charges
649 Reorganisation costs carried on the assets
66A Non recurrent operating charges