Other expenses may be categorised further into.................

All of the above

The correct answer is option 4- All of the above.

Other expenses may be categorised into All of the above.

As per Schedule III of Companies Act 2013, the expenses are categorised into : Cost of Materials, Purchase of Stock in Trade, Changes in inventories of finished goods, WIP and stock-in-trade, Employee Benefit expenses, Finance Cost and depreciation. All other expenses which do not fall in the above categories are shown under other expenses. Other expenses may further be categorised into direct expenses, indirect expenses and non-operating expenses.