Other expenses may be categorised into the which of the following heads in the P and L A/c?

Direct Expenses Indirect Expenses Non Operating Expenses All of the above

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.