Commercial expenses affect the financial result, but not immediately. At first, account 44 ("Selling expenses") simply collects all the information about the costs of the sales process. It does not affect anything.
And only at the moment when these data are transferred from account 44 to account 90, the costs of selling the product become commercial. And commercial expenses on account 90 are a reduction in operating profit. The part of the selling costs that fell on the remainder of the goods will be listed on account 44.
The list of commercial expenses does not have a strict formulation. When accounting for and classifying this type of costs, you can refer to the Chart of Accounts, which lists all possible costs attributed to account 44, as well as PBU 10/99 "Organization Expenses" and FSBU 5/2019 "Inventories".
The composition of commercial expenses and their structure depend on the type of activity of the enterprise.
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Trading activities
If a company trades in goods, then almost all of its expenses will be commercial, except for the cost of the products themselves:
purchase of products (payments to intermediaries, customs duties upon import, insurance during transportation);
transportation, delivery of goods (to your warehouse/store and purchased goods to the client);
wages (from the director to the salesperson – everyone participates in the trading process);
depreciation or lease of buildings, equipment and transport;
deductions to funds from wages;
marketing and advertising;
warranty repair costs;
pre-sale preparation of goods;
storage;
any other similar expenses.
Trading activities