What are the Selling and Distribution Expenses?

Following items comes under Selling and Distribution Expenses:

• Salesmen’s salaries and commission
• Commission of agents
• Advertising
• Warehousing expenses
• Packing expenses
• Frigght and carriage expenses
• Export duties
• Sales tax to the extent it cannot be recovered from the customers
• Maintenance of vechicals fo distribution of goods and their running expenses
• Insurance of finioshed goods stock and goods in transit
• Bad debts.