The best replacement for operating expense is capital expense.

The best alternatives to operating expense are rated as following:
★★★★★  capital expense
★★  non operating expense
★  cost of goods sold
★  operating income
★  cogs
★  other expense
★  overhead
★  capital
  direct expense
  general expense
  . administrative expense
  selling expense
  as a nonoperating expense

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operating expense
capital expense
non operating expense