Costs
- sales is equal for both types
Costs by Type
- used in e.g. Austria, Germany under local law
- sales
-
- salaries
-
- material
- = EBIT
Costs by Origin
- used in International Financial Reporting Standards
- sales
-
- cops
-
- marketing
-
- r&d
- = EBIT
Income
- Sales
- Revenue
- Turnover
- etc
- Interest (Investments)