Costs associated with the upkeep of machinery, equipment, and facilities. This includes routine maintenance, repairs to broken equipment, and any upgrades needed to enhance functionality. Regular investment in repair and maintenance helps prevent costly breakdowns and extends the lifespan of assets.​

Expenses related to the physical locations where production occurs. This includes rent or lease payments for facilities, property taxes, and costs for cleaning and upkeep. Ensuring a well-maintained facility is crucial for a safe and productive working environment.​

The allocation of the cost of tangible assets over their useful lives. Depreciation accounts for the wear and tear on equipment and buildings, reflecting the reduction in value over time. This is an important non-cash expense that impacts overall profitability.​

Costs for essential services such as electricity, water, gas, and waste disposal. These expenses are necessary to maintain operational efficiency and comfort within the facilities. Monitoring utility costs is vital for budgeting and can reveal opportunities for energy savings.​