> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10109600-sonstige-betriebliche-aufwendungen.md).

# Other operating expenses

Help on the Immodio entry item Other operating expenses.

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You use this category for **other costs of your letting activity** for which there is **no** more suitable specific category in Immodio and that are **not** recovered from the tenant.

{% hint style="info" %}
The category is therefore a **catch-all category**. It should only be used where you have examined the expense and no more precise Immodio category describes the actual transaction better.
{% endhint %}

It is also decisive that the expense is actually connected with your letting activity. Income-related expenditure is expenditure to **acquire, secure and maintain income** and has to be attributed to the type of income in respect of which it arose.

**Only use this category where there is no more specific category**

Immodio already contains categories of its own for many typical letting costs.

Where there is a special category, for example, for:

* repairs,
* software,
* postage,
* debt interest,
* estate agent costs,
* travel costs,
* insurance,
* office supplies,
* vehicle costs,
* legal or advice costs,
* or other clearly identifiable expenditure,

you should in principle use **that more specific category**.

**Typical cases**

Costs can be recorded here, for example, that:

* clearly serve your letting activity,
* can in principle be taken into account for tax as income-related expenditure,
* do not belong to acquisition or production costs,
* do not constitute a private expense,
* and for which there is no more specific category in Immodio.

**Example**

A one-off service directly related to the letting activity arises for your property administration for **€250**.

The service does not belong to any of the existing special Immodio categories and serves exclusively your letting activity.

The **€250** can then be posted to **"**[**Other operating expenses**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10109600-sonstige-betriebliche-aufwendungen.md)**"**.

#### **The distinction from "Other levies and costs (recoverable from tenant)"**

Immodio also has the category **"**[**Other charges and costs (recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10109000-sonstige-abgaben-und-kosten-umgelegt-auf-mieter.md)**"**

The two categories differ in particular according to whether the type of cost concerned **may and should be recovered from the tenant through the operating cost statement**.

#### **Split costs with mixed reasons**

Where an expense serves your letting activity only in part, in principle only the share relating to the letting activity may be taken into account.

**Example**

Another service costs: **€400**

Of that, comprehensibly:

* **75% relates to your letting activity**
* **25% to a private use**

In principle only **€400 × 75% = €300** then belongs to the letting activity and therefore in the category "[Other operating expenses](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10109600-sonstige-betriebliche-aufwendungen.md)".

#### **Assignment in Immodio**

With this category the assignment is to the **owner**. Select the owner whose letting activity actually caused the expense.

#### **Do not recover from the tenant**

This category is expressly intended for **costs not recovered from the tenant**.

The **"Recoverable in the operating cost statement" switch therefore has to stay disabled**.

Where a type of cost is actually recoverable and is to be taken into account through the operating cost statement, by contrast, use the special category available for it or, where there is no more specific one, the category **"**[**Other charges and costs (recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10109000-sonstige-abgaben-und-kosten-umgelegt-auf-mieter.md)**"**.