One of the biggest expenses for any software company is employee salaries. You'll need to pay your employees a livable wage in order to keep them happy and productive. In addition, you'll also need to budget for things like office supplies, marketing, and of course, taxes. Key expenses include:
Wages – Over a third of revenue is comprised of wages.
Purchases, Research and Development – Over 10% of software publishing revenue is spent for purchases, research and development.
Other – The other costs in the software publishing industry comprise marketing costs, depreciation, rent, office supplies, furniture, etc.