A Sales
1 Materials
Raw materials
Finished goods
Work-in-progress
2 Factory overheads
Consumable tools
Factory expenses
Insurance
Land rental
Licence fee
Tool servicing
Upkeep of machinery
PUB
3 Administrative expenses
Advertisement
Auditors remuneration
Bank charges
Data processing
General expenses
Insurance
Legal expenses
Marketing expenses
Printing, photocopying and stationery
Rental of equipment
R&D expenses
Sales promotion expenses
Secretarial
Subscriptions
Telephone and telexes
Transport expenses
Travelling expenses
Upkeep of motor vehicles
Upkeep of office equipment
PUB
B Total bought-in-materials & services (1+2+3)
VALUE ADDED (A-B)