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	<title>Comments on: Business Definitions &#8211; D</title>
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		<title>By: Valinda</title>
		<link>http://articles.bplans.com/business-term-glossary/business-terms-d/comment-page-1#comment-6438</link>
		<dc:creator>Valinda</dc:creator>
		<pubDate>Mon, 17 Aug 2009 16:35:35 +0000</pubDate>
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		<description>Under the direct cost of sales, when it is a service business what would you calculate in the figure?  Do you put gas, man hours, and marketing separate in the profit and loss? If you placed these figures in direct cost of sales and lined them out separate in the profit and loss are they being figured twice? Which is the better place for them in the forms?</description>
		<content:encoded><![CDATA[<p>Under the direct cost of sales, when it is a service business what would you calculate in the figure?  Do you put gas, man hours, and marketing separate in the profit and loss? If you placed these figures in direct cost of sales and lined them out separate in the profit and loss are they being figured twice? Which is the better place for them in the forms?</p>
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