General expenses

General expense is an outlaid in a business, not directly related to any type of production, or product for sale, or any order fulfilment, or any type of service which is a part of revenue creating job.
Capital expense is the expense of capital in the business.
Depreciation is an expense for the use of equipment(s) which, because of its high purchase price and useful lifetime, is wiser to spread over its useful lifetime.

Gross Profit pays for the general expenses and depreciation diminishes the value of the equipment(s).

Typical expense items are shown below.