Do hospital operating expenses include overhead

Including. Hospital operating expenditures include administrative expenses, medical and nursing staff salaries, drug expenditures, use of medical consumables, including salaries of administrative personnel, bonuses, allowances, welfare payments, housing provident fund, housing subsidies, social security fees, salaries and subsidies for retired staff, as well as office expenses, utilities, postage and electricity, property management fees, travel expenses, depreciation, repair costs, amortization of intangible assets, loss on inventory losses, asset impairment losses, losses arising from projected liabilities, fees for hiring intermediaries, and reimbursable gifted assets.