What includes all costs of generating sales besides the cost of sales?

The inclusion of all costs associated with generating sales, apart from the cost of goods sold, is well captured by operating expenses. Operating expenses encompass a broad range of costs necessary for running a business, such as selling, general and administrative expenses. This includes things like salaries for sales personnel, utilities, rent, advertising, and other costs that contribute to the operations of the company but are not directly tied to the production of the goods sold.

Gross profit, on the other hand, refers specifically to sales revenue minus the cost of goods sold; it does not include operating expenses. Administrative expenses are a subset of operating expenses, which means they are not comprehensive enough to fulfill the requirements of the question. Net income is the final profit remaining after all expenses (including both cost of sales and operating expenses) have been deducted from total revenue, which again does not specifically relate to costs incurred during the sales process directly. Thus, the correct choice accurately encapsulates all costs incurred in generating sales excluding the cost of sales.