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It is a selling expense to be accounted for on the Income Statement under Selling Expenses.

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It is a selling expense to be accounted for on the Income Statement under Selling Expenses.

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Interest expense is neither selling or administrative, and it's too significant to be called a general expense. Interest expense is usually called a finance expense and is usually listed separately from SG&A, on the Income Statement

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administrative expenses;

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selling

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selling expense

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