Selling and distribution overheads require uniform measurement, assignment, presentation, and disclosure in cost statements under cost accounting standards.

Selling and distribution overheads are to be classified, measured, assigned, presented and disclosed in cost statements on a uniform and consistent basis. Such overheads include the aggregate cost of resources consumed in selling and distribution activities, with direct outside procurement costs, post-sales service and warranty costs, long-term benefit costs amortised rationally, and credits or recoveries deducted to arrive at net overheads. Imputed cost, abnormal cost, demurrage, detention charges, and penalties or damages are excluded, while subsidies, grants or incentives relating to these overheads are reduced from cost.

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