[ana1ivanovic]

Thanks for answering, so can we suppose it is a ingineering company develping software service or any service company for example auditing.
So, the process is.. each client has their own cost center, and every hour spend on that customer for the service agreed, is booked to that cost center. At the end of the month you have:
Sales to that customer for example. 100
Cost of sales(manufacturing service) 70
Gross Margin is 30

In this 70( cost of sales) are salaries, amortization of equipment, office space used, utilities, trainings.. so all costs direct and indirect which are related to costs of manufacturing the service.

From GM we need to deduct ADM costs, financial costs and other costs.

So, if we cant have exact customer and revenue from that customer without paying a fee to their agent, can we that agent fee treat as “costs of sales/manufacturing” or this is a finacial/marketing cost?

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