For investment companies, the management fee and "other expenses," including the expenses for maintaining shareholder records, providing shareholders with financial statements, and providing custodial and accounting services. For 12b-1 funds , selling and marketing costs are also included.
ANNUAL FUND OPERATING EXPENSES
Meaning of ANNUAL FUND OPERATING EXPENSES in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012