This would fall under: administrative costs.
The activities at our world headquarters, branch offices, and translation offices, as well as the activities of those serving as traveling ministers, are supported by funds donated to our worldwide work.
Nothing about it is fraudulent or criminal, they don’t have to report every receipt and the CSA lawsuits are small potatoes in comparison with the massive real estate enterprise they have. Based on business bank reporting, the US branch of WTBTS alone has revenues exceeding $1B annually.
Their side business however (circuit-vehicles, regionalbuildingcommittee and used-tools-equipment websites) are legally dubious. Basically they take your donations, instead of renting/leasing equipment, they purchase it (making it an expense on the balance) and then they resell it again through a for-profit corporation while keeping/putting congregations in a sham debt on the purchase.
It could be said that these kinds of businesses are well outside the scope of a not-for-profit combined with some money laundering, but you’d need to do some serious investigations in documents that the government would have to subpoena.