This section of expenses on the chart of accounts will probably include interest and financing charges, taxes, and other accounts as needed.
Interest accounts may be set up according to the type of debt, such as mortgage interest, interest on bank notes or loans, interest on capital leases, and amortization of deferred financing costs.
Taxes will include real estate and personal property taxes, excise taxes, and federal, state, and local income taxes. Sales taxes paid are normally included in the expense account to which they relate (materials and supplies, for instance).
Other non-operating expense accounts that could be used include licenses, contributions and donations, losses and damages, inventory obsolescence charge, and gain or loss on currency exchange.