Expenses refer to the parts cost deducted from income in the period in which the action. Expenses can be divided into 3 categories as follows:1. cost of goods sold (Cost of sales) means the cost of goods sold or services provided. It is in a joint venture to sell, the cost of goods sold will include the purchase price and any other expenses that are necessary so that the item is in a condition to make a sale. Best in venture production to sales, cost of goods sold is the cost of production of the goods, which contain raw materials. Labor and manufacturing overhead2. operating costs (Operating expenses) incurred an expense from the sale of goods or services and expenses that arise because the Administration as part of the operation.3. other expenses (Other expenses) means that, in addition to the expenses that a cost of goods sold and operating expenses, such as interest expense.Business sales expense consists of cost of goods sold operating expenses, and other expenses. For business for sale service expenses will include operating costs and other expenses.
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