Selling expense budget


Selling fees include all costs to obtain an order or deliver a product or service to the customer. For example, advertising, shipping, representative meals and travel expenses, sales commissions, salesperson salaries.

Advertising and promotion

Expenses used to publicize a product, service, business in order to attract customers, such as spending on newspapers, radio, television, etc.

Meal and entertainment expenses

The name of the account used to record meal and entertainment expenses and entertainment to solicit or retain business, such as tickets to theaters, concerts, sports meets, or other entertainment.

Doubtful and bad debts

Amount that we estimate of a debt that we will not be able to receive payment during the year.


The insurance account represents the cost of insurance to protect against a risk, for example regular commercial insurance premiums on all buildings, machinery and equipment.

  • Home Insurance;
  • liability insurance;
  • salary insurance;
  • Disability Insurance;
  • travel insurance;
  • Health Insurance;
  • property insurance;
  • car insurance;
  • insurance on the life of directors.

Office expenses

These fees include small items such as pens, pencils, paper clips, stationery and stamps. Office expenses do not include certain items such as calculators, filing cabinets (furniture), desks and chairs. These are considered fixed assets.

Training costs

  • Fees for employee training
  • Congress participation fees
  • Participation in conferences


The supplies account represents the cost of items used by the business that are indirectly used in the production of goods and services. For example, a veterinarian will list expenses for medications, syringes, and other supplies, while a plumber will list the cost of cleaning supplies.


Rent incurred for property used in the business, such as the rent for the land and building where the business is located.

Maintenance and repair

Expenses to maintain the company's fixed assets in good condition.

Property taxes

Municipal and school taxes

Travelling expenses

Travel and traveling expenses for the operation of the business.

  • Taxi;
  • parking;
  • vehicle rental;
  • metro, bus tickets;
  • airline tickets;
  • hotel room;


Include telephone and utility expenses such as gas, heating oil, water and electricity incurred to earn income.

  • basic service;
  • cell phone;
  • residential line business part;
  • long distance;
  • Internet;
  • Web hosting.

Delivery, transport and courier

Fees that are charged for the transportation of goods, merchandise or products by any means.

Motor vehicle expenses

Motor vehicle expenses incurred for the purpose of earning business income.

  • fuel and oil;
  • interests;
  • insurance;
  • registration fees;
  • maintenance and repairs;
  • Parking Fee.



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