Administrative Expenses

Bureaucracy fees. They go to secretaries, senior executives, managers who don't produce anything, and other easily-disposed-of gadflies who are involved in the oversight of projects, and are easily expendable.

Administrative expenses also include more things the customer doesn't really care about, like legal costs, rent, insurance, government filing papers, and other things all periphery to the eventual product delivered to the customer, which they pay for expecting greatness in every Whoopee Cushion.