The best replacement for operating expenses is capital expenses.

The best alternatives to operating expenses are rated as following:
★★★★★  capital expenses
★★★  capital expenditures
★★★  overhead
★★★  cogs
★★  other expenses
★★  sg&a
★★  administrative expenses
★★  cost of sales
★  cost of goods sold
★  nonoperating expenses
★  total expenses
★  non operating expenses
★  general and administrative expenses
★  general and administrative
  administration expenses
  general expenses
  sga expenses
  program expenses
  expenses

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operating expenses
capital expenses
capital expenditures