Müügikulu hulka kuuluvad müüjate palgad/komisjonitasud, kõik toodangu ja kaupade müügi ning lähetamisega seotud personalikulud, samuti müügipinna, sisseseade ja seadmete kulud ning kõik muud kulud, mis on seotud toodangu müügi või lähetusega.
Selling expense is the cost incurred to market, promote, and distribute a company’s products or services. These expenses arise from activities designed to generate sales rather than produce goods. Selling expenses are typically classified as part of selling, general, and administrative expenses on the income statement. They are recognized in the period in which the related selling activities occur.
