I am trying to fill up the financial excel template for CDG.
For the income statement, am I grouping it correctly?
Repairs and maintenance costs
Fuel and electricity costs
Materials and consumables costs
Depreciation and amortisation
Insurance premiums and accident claims
Taxi drivers’ benefits
Advertising production and promotion costs
Utilities and communication costs
Vehicle leasing charges
Other operating costs
Net Income from Investments
For COGS, I will just use the staff cost and fuel & electricity costs.
As for SGA, you can use the contract services, depreciation & amortisation, repair & maintenance, material & consumables, road tax, insurance premium & accident claims, premises cost, taxi drivers’ benefit, advertising & promotion costs, utilities & communication costs, vehicle leasing charges and other operating costs.
You are right on the net income from investments as one off item.
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