# Operating expense > 간단한 설명: 간단한 설명: > Operating expenses are the costs that are required to keep a business going day to day. They include salaries, benefits, and insurance costs, among a host of other items. Operating expenses appear on the [income statement](https://wiki.g15e.com/pages/Income%20statement.txt) --p26, [Financial intelligence for entrepreneurs](https://wiki.g15e.com/pages/Financial%20intelligence%20for%20entrepreneurs.txt)