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Administration expenses
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Although this term has a particular meaning when applied to the costs of the administrator of the estate of a deceased person (administration, letters of) it is also used in a more general sense in the printed accounts of companies or other organizations. Here it refers to expense headings which cannot be related directly to a stated department but which are attributable, in an imprecise sense, to the overall running of that company or organization.
Reference: The Penguin Business Dictionary, 3rd edt.
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