Wikipedia:Articles for deletion/Operating expense
As with Wikipedia:Articles for deletion/Income statement|Income statement, this seems to be a perfectly reasonable accounting topic (with plenty of incoming links and versions in other languages).  Sure, it could use some references, but that's not a reason for deletion (see 
— User:Klausness, 16:34, 21 April 2008 (UTC)
Stance: keep
Cited policy: WP:DEL (Wikipedia:Deletion policy)