Distribution expenses include two major types: (1) home-office expenses and (2) field expenses. From the planning and control point of view, these expenses must be planned by responsibility center. In some cases, this might be by sales district; in other case, by products. In all case, the planning structure should follow the basic on which the sales efforts are organized. The concepts of controllable versus noncontrollable costs, fixed versus variable costs, and itemization by types of expenditure discussed in the first part of the chapter should be used in planning and controlling distribution expenses.