Selling indirect costs (Selling overheads)

Last updated: 26.03.2016

Selling indirect costs (selling overheads) are costs that are incurred in order to attract and retain customers. Together with administrative and distribution overheads they form non-production indirect costs (non-production overheads).

Selling overheads can include for example:

  • rent, depreciation or insurance of shop buildings
  • salaries and travel expenses of sales representatives
  • costs to make price lists and product catalogues

 

Selling overheads are in most accounting systems (or even in all?) treated as period costs and booked immediately to profit & loss statement.

This is also the case under IAS 2 – Inventory



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