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  2. These include:

    • Cost of shipping goods to customers.
    • Commission and royalties on sales revenue.
    • Salaries and wages of sales and distribution staff.
    • Promotion and marketing expenses.
    • Operational costs of sales offices such as electricity and rent.
    • Operational costs of distribution, such as the cost of fuel used in making deliveries to customers.
    • Depreciation of delivery vans and fixtures installed in retail outlets.
    accountingo.org/financial/expenses/types-of-expenses/
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