Commercial Expenses. Commercial Expenses fall into two broad classifications: marketing expenses and administrative expenses (also called general and administrative expenses). Marketing expenses begin at the point at which the factory costs end. That is when manufacturing has been completed and the product is in salable condition. They include the expenses of promotion, selling, and delivery. Administrative expenses include expenses incurred in directing and controlling the organization. Not all such expenses are allocated as administrative expenses. The salary of a vice-president in charge of manufacturing can be treated as a manufacturing cost, and the salary of a vice-president in charge of marketing can be treated as a marketing expenses.