Non-production indirect costs (Non-production overheads)

Last updated: 26.03.2016

Non-production indirect costs (also known as non-production overheads) are indirect costs not incurred during manufacturing. 

Examples of non-production overheads: rent, depreciation, power or insurance of administrative and shop buildings, salaries of administrative staff and sales representatives

 

Non-production overheads can be split into:

 

Non-production overheads are in most accounting systems (or even in all?) treated as period costs and booked immediately to profit & loss statement.

This is also the case under IAS 2 – Inventory



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