Which of the following is not an operating expense?

Loss by Fire

Cost of operation is determined by excluding non-operating incomes and expenses such as loss on sale of assets, interest paid, dividend received, loss by fire, speculation gain and so on.
Operating expenses include office expenses, administrative expenses, selling expenses, distribution expenses, depreciation and employee benefit expenses etc.Bad debt expenses are also classified as operating costs. Loss by fire, by theft are not considered as operating expenses.