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The three major types are fixed, variable and periodic. Fixed expenses are those that don't change for the foreseeable future. ... Variable expenses are expenses such as utilities, which can change from month to month. Periodic expenses are ones that happen occasionally, like business travel or emergency car repairs.

?Postage and Carriage? is under overheads and the description suggests that is for expenses you incur when shipping things to your customers. This would normally have a zero or debit (red) balance on P&L.

Office Supplies: If the printing is being used for general office purposes, such as printing documents or creating presentations, then it would likely fall under the office supplies expense category.

Postage, telephone bills, and general office supplies shared by all departments also typically are not classified as operating expenses. Instead, these general expenses are considered administrative costs.