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References in periodicals archive ?
Other selling expenses that might be excluded include transfer taxes, attorney's fees, recording fees and the cost of the owner's title insurance policy.
BUDGET VARIANCE) DESCRIPTION BUDGET ACTUAL Revenue Units 25,000 20,000 Selling Price per Unit $18 $18 Cost of Sales per Unit $14 Revenue $450,000 $360,000 Cost of Sales ($350,000) ($300,000) Gross Profit $100,000 $60,000 Gross Profit Margin 22.2% 16.7% Marketing and ($60,000) ($60,000) Selling Expenses General and ($30,000) ($30,000) Administrative Expenses Net Income $10,000 ($30,000) DESCRIPTION VARIANCE (ACTUAL--BUDGET) Revenue Units -5,000 A Selling Price per Unit B Cost of Sales per Unit C Revenue ($90,000) D=A*B Cost of Sales $50,000 E=A*C Gross Profit ($40,000) F=D+E Gross Profit Margin -5.6% G=F/D Marketing and $0 H Selling Expenses General and $0 I Administrative Expenses Net Income ($40,000) J=F+H+I Table 5: INCOME STATEMENT SHOWING CAPACITY COSTS (WITH ACTUAL VS.
If you're selling your present house after such a short time, subtracting selling expenses might give you a capital loss on the sale.
ABI's net income amounted to P401 million for the first half of 2017, 44 percent lower than the P721 million reported for the first half last year because operating expenses increased as it had to spend more on advertising and selling expenses due to the competitive environment in the carbonated beverage segment.
Administrative and selling expenses remained within budget with the exception of transportation and handling cost, which increased to cater to the increased sales volume.
In the earnings release, Anthem reported that it spent $349 million on selling expenses during the quarter.
China Mobile's reported EBITDA margin, as a percentage of revenue from telecommunications services, increased by 0.2% to 41.1% in 2015, helped by a RMB16 billion reduction (or 21% year-on-year fall) in selling expenses.
There has been a substantial increase in general administrative and selling expenses during the period of 2010 to 2014-an increase of 21 percent.
(NYSE:AET) gave no direct producer count or producer compensation numbers, but it says in its 10-K that its "selling expenses" category, which includes broker commissions and the variable component of its sales force compensation along with premium taxes, fell to 2.5 percent between 2014 and 2015, to $1.6 billion.
Marketing and selling expenses, net were USD60.6 million (8.1 percent of revenues) in the second quarter of 2015, as compared to USD50.3 million (7.2 percent of revenues) in the second quarter of 2014.
General and administrative costs fell 17% y-o-y to QR88.32mn and finance costs by 45% to QR14.76mn; while selling expenses rose 25% to QR29.81mn.
This good business development was accompanied by higher R&D and selling expenses. Positive currency effects buoyed earnings by about EUR 50 million.