| Sales related expenses | ||
| Sales costs advertising costs | ||
| Sales costs sponsoring costs | ||
| Sales costs fair costs | ||
| Sales costs relation gifts | ||
| Sales costs christmas present relations | ||
| Sales costs representation costs | ||
| Sales costs travel and accommodation costs | ||
| Sales costs shop display costs | ||
| Sales costs freight costs | ||
| Sales costs collecting costs | ||
| Sales costs kilometer allowance business travels | ||
| Sales costs kilometer allowance commuting | ||
| Sales costs sales bonus | ||
| Sales costs commissions | ||
| Sales costs franchise fee | ||
| Sales costs donation provision dubious debtors | ||
| Sales costs writing off dubious debtors | ||
| Sales costs donation provision guarantees | ||
| Sales costs release provision guarantees | ||
| Sales costs website costs | ||
| Sales costs other taxed related to sales activities | ||
| Sales costs other sales costs | ||
| Sales costs sales costs recharged | ||