Non-operating expenses are expenses incurred from activities not related to core operations. Examples of non-operating expenses include items like costs from currency exchanges. Source Tag means, identify / write a key word. This is used for the charts Do not write on highlighted columns and rows. Do not write in the graphs area, graph is devloped automatically as you insert numbers If the start-up understands that a particluar source of income or the expnese would be not same as the growth percentage set, it may be changed in the relevent cell by putting applicable tax rate.