what is a non operating expense 
a non operating expense is a business expense unrelated to core operations the most common types of non operating expenses are interest charges and losses on the disposition of assets accountants sometimes remove non operating expenses and non operating revenues to examine the performance of the core business excluding the effects of financing and other items non operating expenses can be contrasted with operating expenses which relate to the day to day functioning of a business understanding non operating expensenon operating expense like its name implies is an accounting term used to describe expenses that occur outside of a company s day to day activities these types of expenses include monthly charges like interest payments on debt and can also include one time or unusual costs for example a company may categorize any costs incurred from restructuring reorganizing or costs from currency exchange as non operating expenses non operating expenses are recorded at the bottom of a company s income statement the purpose is to allow financial statement users to assess the direct business activities that appear at the top of the income statement alone generating profit from core operations is critical for a company special considerations