Classification of expenses in an Income Statement

Advertising

Selling and Distribution Expenses

Sales Wages/Salaries

Selling and Distribution Expenses

Sales Communication

Selling and Distribution Expenses

Freight/Cartage Outwards (transportation costs)

Selling and Distribution Expenses

Marketing Costs

Selling and Distribution Expenses

Bad debts/doubtful debts

Selling and Distribution Expenses

Discount ALlowed

Selling and Distribution Expenses (SUBTRACTED FROM SALES)

Repairs & Maintenance of Delivery vehicles

Selling and Distribution Expenses

Depreciation of delivery vehicle

Selling and Distribution Expenses

Office Rent

General and Administration Expenses

Electricity

General and Administration Expenses

Insurance

General and Administration Expenses

Office wages/salaries

General and Administration Expenses

Telephone (calls)

General and Administration Expenses

Stationery/Office Supplies Consumed/Used

General and Administration Expenses

Legal Fees

General and Administration Expenses

Rates

General and Administration Expenses

Depreciation of Office Equipment

General and Administration Expenses

Depreciation of Furniture & Fittings

General and Administration Expenses

Interest on Loan/Borrowed funds or Interest Expense

Financial Expenses

Bank Fees

Financial Expenses