Less: Expenses

Field Description
Cost of goods bought for resale or goods used Cost of sales in the accounts, and the sum of any amounts disallowed
Construction industry – payments to subcontractors Any CIS payments and the sum of any amounts disallowed
Wages, salaries and other staff costs Staff costs and the sum of any amounts disallowed
Car, van and travel expenses Motor and travel expenses, and the sum of any amounts disallowed
Rent, rates, power and insurance costs Premise's costs and the sum of any amounts disallowed
Repairs and maintenance of property and equipment Maintenance costs and the sum of any amounts disallowed
Phone, fax, stationery and other office costs General office costs and the sum of any amounts disallowed
Advertising and business entertainment costs Advertising and business entertainment costs, and the sum of any amounts disallowed
Interest on bank and other loans Interest amounts and the sum of any amounts disallowed
Bank, credit card and other financial charges Any finance charges and the sum of any amounts disallowed
Irrecoverable debts written off Any bad debts and the sum of any amounts disallowed
Depreciation and loss/profit on sale of assets The depreciation amount and any losses on sale of assets, as well as the sum of any amounts disallowed.
Other business expense All other business expenses, and the sum of any amounts disallowed
Total expenses Total of the expenses and disallowed amounts