Label: |
Other commission expenses |
Concept Guidance: |
Record the total of any commission expense incurred by the reporting party during the relevant period.
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Form-Specifc Guidance: |
Commission expenses are payments to other businesses and self-employed persons for work done or sales made on a commission basis. Amounts shown here are commission expenses not elsewhere included. Commission expenses should be initially recorded under any other relevant expense items.
Include:
- payments to other businesses and self employed persons for work done or sales made on a commission basis;
- payments to persons paid by commission without a retainer; and
- investigation fees paid to non-employees (on commission).
Exclude:
- commissions paid to persons who receive a retainer;
- commissions paid to own employees;
- payments to consultants; and
- investigation fees if paid to own employees.
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