mapping Flashcards
Core business revenues
Net Sales
Sales arising from the firm’s core business activities
Other revenues
Other revenues
Sales that are not generated as part of the firm’s core business activities
Capitalized costs
Capitalized costs
A category of its own
Direct costs
Direct costs
A category of its own
Freight outbound expenses
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
R&D expenses
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Wages and salaries
Personnel expenses
Personnel related
Pension contributions
Personnel expenses
Personnel related
Severance indemnity contribution
Personnel expenses
Personnel related
D&A
D&A
A category of its own
Corporate recharges
Recharges
A category of its own
Other income
Other income
A category of its own
Marketing expenses
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Software & IT
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Leasings
Leasings
A category of its own
Service expenses
Services
A category of its own
Charges and contributions
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Insurance expenses
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Travel expenses
Travel costs
A category of its own
Utility expenses
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Legal expenses
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Misc costs
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Consulting fees
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Misc extraordinary expenses
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Difference from eliminations
-
Interest income
Financial items
Interest income results from the investment of free funds - Financial items
Capitalized interest
Capitalized costs
A category of its own
Non-recurring costs
Extraordinary items
As the name suggests
non recurring
Interest expenses
Financial items
Interest income results from the investment of free funds - Financial items
Current taxes
Taxes
Tax related
Regional taxes
Taxes
Tax related
Deferred taxes
Taxes
Tax related
Net income/(loss)
Net Income
A category of its own
Utility charges
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Other personnel expenses
Personnel expenses
Personnel related
Gains from disposal of PP&E
Extraordinary items
Gains from the sale of PP&E are not a typical core activity - Extraordinary
Concession fees other
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Losses fr disposal of PPE
Extraordinary items
Disposal of PP&E is not a typical activity
Other operative currency differences
Other operating expenses
As indicated by the P&L account, these are operating currency differences (costs)
Property tax
Other operating expenses
Property tax can be related to the property tax of the firm’s office - Operating expenses
Impairment of participation
Extraordinary items
Impairments are not part of typical business activities - Extraordinary items
Quarterly changes in current taxes
-
Tax related
Operating expenses for utilities
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Reimbursements + compensation for damages
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
Repairs/Maintenance costs
Other operating expenses
Operating expenses that do not have their own category - Other operating expenses
