Which of the following is not operating expenses ?

Correct Answer: B) Loss on Sale of Car

Why this option is correct?

Loss on sale of car arises from sale of a fixed asset, which is not related to normal business operations.
Therefore, it is not an operating expense.

Why other options are wrong? (English)

A) Advertisement
Advertisement is a regular business expense, so it is an operating expense.

C) Wages/Salary
Salary is paid for day-to-day operations, so it is an operating expense.

D) Distribution Expense
Distribution expenses are incurred to sell goods, so they are also operating expenses.