Distribution expenses are expenses related to getting the product from the place of manufacturing to the place where it is sold. This could include expenses related to import or export, postage, fuel, trucks, etc.
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sales commission
utilities
Example of periodic expenses are; Car insurance premium,property taxes, holiday expenses, expenses on certain seasonal activities.
Functional expenses are expenses grouped together according to the purpose for which the expense occurred. Some examples of this would be administrative expenses, program expenses, or cost of goods.
purchase, marketing, selling and distribution expenses, production