What are Selling and distribution expenses?

Selling and distribution expenses incurred for the marketing of a commodity, for securing orders for the articles, dispatching goods sold, and for making efforts to find and retain customers, are called selling and distribution expenses.

A Selling and distribution expense incurred includes:

a. Indirect material used such as packing material, printing and stationary material, etc.

b. Indirect labour like salaries of salesman and sales manager etc.

c. Indirect expenses such as rent, insurance, advertising expenses etc.