The structure of the Income Statement (DRE)

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The order of the lines of the Brazilian income statement (DRE) under Law 6,404/76 and CPC 26, from gross revenue to net income, with examples.

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In managing the scarce resources available to a company, management may or may not be efficient. The success of this management is measured by comparing the result for the period (obtained from the Income Statement, called DRE in Brazil, short for Demonstração do Resultado do Exercício) with the amount invested in Assets and/or with the capital invested by the owners (Equity).

The result for the period may be a profit or a loss.

"Profit" is a broad term: the DRE shows several intermediate results, one at each stage. The main ones are:

  1. Gross Profit (net revenue minus the cost of what was sold);
  2. Operating Profit, also called the result before finance income and costs;
  3. Profit Before Income Tax and Social Contribution (in Portuguese, LAIR);
  4. Profit after Income Tax and Social Contribution;
  5. Net Profit for the period.

Let's take a closer look at the structure of the DRE and comment on each stage:

Income Statement Structure
Income Statement Structure

Note: the model in the image above predates Law 11,941/2009. It still shows the groups of non-operating revenues and expenses, which no longer exist, and mixes financial revenues and expenses with operating expenses. The current order of the lines is in the table in the next section.

The order of the lines under the law and CPC 26

The minimum structure of the DRE is set out in article 187 of Brazilian Corporate Law (Law 6,404/76), as amended by Law 11,941/2009, and is detailed by Technical Pronouncement CPC 26 (R1), item 82. The CPCs are the Brazilian accounting standards, aligned with IFRS. Putting the two together, the order used in practice is:

LineWhat it is
Gross Revenue from sales and servicesEverything sold or provided in the period
(−) Deductions from Gross RevenueReturns and cancelled sales, allowances, unconditional discounts and taxes on sales
(=) Net RevenueThe revenue that actually belongs to the company
(−) Cost of goods, products or services soldIn Portuguese, CMV, CPV or CSP
(=) Gross Profit
(−) Selling expenses
(−) General and administrative expenses
(±) Other operating income and expensesIncludes gains and losses on the sale of fixed assets
(±) Share of profit of equity-accounted investeesThe company's share of the profit or loss of associates and subsidiaries
(=) Result before finance income and costs (Operating Profit)
(±) Finance income and finance costsInterest, conditional discounts, exchange and monetary variations
(=) Profit before taxes on income (LAIR)
(−) Income Tax and Social Contribution, current and deferredIRPJ and CSLL
(−) Profit sharingDebentures, management and founders' shares (art. 187, VI, and art. 190)
(±) Result from discontinued operationsWhen there is one
(=) Net Profit or Loss for the periodAnd earnings per share, in corporations (S.A.)

Two remarks about this order:

  • Until 2008, the DRE had "non-operating income and expenses". This group was abolished by Law 11,941/2009, which replaced it with "other income and other expenses". CPC 26 (item 87) prohibits presenting any item as "extraordinary", and in practice these other income and expenses are shown within the operating result.
  • The text of the law lists finance costs together with operating expenses (art. 187, III). CPC 26 requires showing the result before finance income and costs and only then the financial result, and that is the format companies publish.

For fiscal years beginning on or after January 1, 2027, CPC 26 will be replaced by CPC 51, the Brazilian equivalent of IFRS 18, which reorganizes the DRE into categories (operating, investing and financing) and creates new subtotals. Listed companies already have to restate 2026 in this format as comparative information.

A company sold a used truck at a gain of R$ 50,000. Under the current CPC 26 structure, where does this gain appear in the DRE?

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Answer: In other operating income, before the financial result — the non-operating income and expenses group was abolished by Law 11,941/2009, and a gain on the sale of fixed assets goes into other income, within the operating result. It is not gross revenue, because selling trucks is not the company's business.

Gross Revenue

Gross Revenue is the sale of products and by-products (in industry), of goods (in commerce) and the provision of services (in service companies), before deducting returns and allowances granted for goods or services that do not match the order.

It includes the taxes charged "inside" the price, such as ICMS (the state VAT on goods), ISS (the municipal tax on services), PIS and Cofins (federal contributions on revenue). Non-cumulative taxes charged separately to the buyer, for which the seller is merely a depositary, such as IPI (the federal excise tax on manufactured goods) and ICMS under tax substitution, are not part of gross revenue for tax purposes (art. 12, § 4, of Decree-Law 1,598/77, added by Law 12,973/2014). Many DRE templates still show IPI in gross revenue and deduct it right below; the final result is the same.

Deductions from Gross Revenue

Showing returns and allowances separately, instead of presenting only the net revenue, gives external users of the financial statements valuable data on the efficiency of the production and sales departments.

The analysis looks not only at whether the amount of returns and allowances is high, but also at its percentage evolution over time.

Returns and cancelled sales

These are goods that do not match the order (price, quality, damage, etc.) and that the buyer, feeling harmed, returns in whole or in part.

They occur after the sale, that is, after the invoice is issued.

Allowances

Often, in a situation where there would be a return, the seller offers a price reduction to compensate the buyer, who keeps the goods.

They also occur after the sale, that is, after the invoice is issued.

What about discounts?

It depends on the type of discount:

  • Unconditional (trade) discount: granted at the time of sale and shown on the invoice, without depending on any future event. For example, 10% off for those who buy the product on promotion. It is a deduction from gross revenue.
  • Conditional (cash) discount: depends on a later event, such as paying the bill before the due date. It is a finance cost, not a deduction from revenue.

Taxes on Gross Revenue

In many cases, the selling company or service provider is merely a depositary of the taxes charged to the buyer: it receives them together with the price and, by the deadline, pays them to the government. The main taxes on sales are:

  • IPI (Tax on Industrialized Products);
  • ICMS (Tax on the Circulation of Goods and on Interstate and Intercity Transport and Communication Services);
  • ISS (Tax on Services);
  • PIS (Social Integration Program contribution);
  • Cofins (Contribution for the Financing of Social Security);
  • Export Tax, on the few products on which it is levied.

This list is changing because of Brazil's tax reform (Constitutional Amendment 132/2023 and Complementary Law 214/2025). In 2026, the test year, invoices already show CBS (0.9%) and IBS (0.1%), the new VAT-style taxes, and these amounts can be offset against the PIS and Cofins due, without increasing the tax burden. In 2027, CBS comes into full effect, PIS and Cofins are abolished, the IPI rate is reduced to zero (except for products also manufactured in the Manaus Free Trade Zone) and the Selective Tax begins. From 2029 to 2032, ICMS and ISS are gradually reduced, and in 2033 they cease to exist. Since CBS and IBS are charged "on top of" the price, the way they should be presented in the DRE is still being addressed by the accounting bodies.

Net Revenue

It is the difference between Gross Revenue and the deductions discussed above:

\[ \text{Net Revenue} = \text{Gross Revenue} - \text{Returns} - \text{Allowances} - \text{Unconditional discounts} - \text{Taxes on sales} \]

A store had gross revenue of R$ 200,000, returns of R$ 10,000, allowances of R$ 5,000, taxes on sales of R$ 30,000, and granted R$ 2,000 in discounts to customers who paid their bills before the due date. What is net revenue?

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Answer: R$ 155,000 — 200,000 − 10,000 − 5,000 − 30,000 = 155,000. The early-payment discount is conditional, so it is a finance cost and does not reduce revenue; subtracting it gives the tempting R$ 153,000.

Gross Profit

It is the difference between Net Revenue and the cost of what was sold: the Cost of Goods Sold (CMV), in commerce, the Cost of Products Sold (CPV), in industry, or the Cost of Services Provided (CSP).

In short, we subtract from Net Revenue how much it cost for the goods, product or service to be made available to the consumer, without yet considering administrative, selling and finance expenses.

Operating Expenses

After Gross Profit, Operating Expenses are deducted: those needed to sell the products and run the company, that is, all the expenses that keep the business running.

Selling expenses

They range from promoting the product to delivering it to the consumer (marketing and distribution).

They include expenses with sales staff, sales commissions, advertising, delivery freight, and the estimate of losses from customers who will not pay for credit sales, now called expected credit losses (in Portuguese, PECLD) and formerly known as the allowance for doubtful accounts.

General and administrative expenses

These are the expenses needed to run the company. In general, they are office expenses related to directing and managing the business.

Examples: management fees, salaries and payroll charges of administrative staff, office rent, office supplies, office insurance, depreciation of furniture and fixtures, newspaper and software subscriptions, etc.

Other operating income and expenses

They group whatever does not fit the previous groups, whether occasional or not: gains and losses on the sale of fixed assets (equipment or a vehicle sold for more or less than its carrying amount), sale of scrap, losses from frost and hail in agriculture, impairment losses, taxes not levied on sales (such as property tax and fees), etc.

Share of profit of equity-accounted investees

When the company has a significant interest in another (an associate or a subsidiary), it recognizes its share of that investee's profit or loss. This amount is shown on its own line, required by CPC 26.

Operating Profit

Operating Profit is the difference between Gross Profit and Operating Expenses, plus other income and expenses and the share of profit of investees. It is the profit generated by the company's activity, before considering how it is financed.

Financial Result

Finance costs

They are the remuneration of third-party capital: interest paid or incurred, bank fees, conditional discounts granted to customers, late-payment interest paid, etc.

Finance income

It comes from financial investments, late-payment interest received, conditional discounts obtained from suppliers, etc.

Law 6,404/76 presents finance costs "net of finance income" (art. 187, III), that is, at the net amount. If finance income exceeds finance costs, the financial result is positive and increases profit. In published statements, finance income and finance costs are usually shown on separate lines.

Monetary and exchange variations

Brazilian legislation gives exchange variations as an example of monetary variations, and they are part of the financial result.

If a company takes out a loan of 100,000 dollars at the beginning of the year, when each dollar is quoted at R$ 4.70, its debt corresponds to R$ 470,000 (100,000 × 4.70).

If the real depreciates and the dollar is quoted at R$ 5.40 at the end of the period, the debt will correspond to R$ 540,000 (100,000 × 5.40), an exchange loss (expense) of R$ 70,000. If the dollar fell, it would be an exchange gain (income).

A company borrowed US$ 50,000 when the dollar was at R$ 5.00. At year-end, the dollar is at R$ 4.60 and the debt has not yet been paid. What does the year's DRE show?

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Answer: An exchange gain (finance income) of R$ 20,000 — the debt fell from R$ 250,000 (50,000 × 5.00) to R$ 230,000 (50,000 × 4.60). A smaller debt is a gain, and under the accrual basis it is recorded in the period, even without payment.

Profit Before Income Tax (LAIR)

Adding the financial result to Operating Profit, we arrive at Profit Before Income Tax and Social Contribution, the LAIR.

Income Tax and Social Contribution

Companies under the actual-profit regime (Lucro Real) pay two taxes on profit:

  • IRPJ (corporate income tax): 15% on profit, plus a 10% surtax on the portion of profit exceeding R$ 20,000 per month (R$ 240,000 per year);
  • CSLL (Social Contribution on Net Profit): 9% for most companies (there are higher rates for banks and other financial institutions).

Together, they amount to about 34% of profit. If a company determines taxable profit of R$ 100 million for the year, IRPJ is R$ 15 million plus a R$ 9,976,000 surtax (10% of R$ 99,760,000), and CSLL is R$ 9 million: R$ 33,976,000 in total. This is the portion of profit channeled to the Federal Government. Companies under the presumed-profit regime (Lucro Presumido) and the Simples Nacional (the simplified regime for small businesses) calculate these taxes differently.

It should be noted that the basis for calculating Income Tax is not exactly the profit determined by Accounting, but the profit adjusted according to the tax rules, called Taxable Profit, or Lucro Real.

Additions

These are costs, expenses and losses that reduced accounting profit but that income tax legislation does not accept as deductible. Examples: punitive tax fines, gifts, depreciation above the rate allowed by the tax authorities, negative share of profit of investees, etc.

Exclusions

These are amounts that increased accounting profit but that the legislation allows to be removed from the tax base. Examples: dividends received from other companies and a positive share of profit of investees.

Offsetting tax losses

After additions and exclusions, the company may offset tax losses from previous years, but limited to 30% of each year's adjusted profit (Law 9,065/95, art. 15). Anything above this limit is carried forward to the following years.

\[ \text{Taxable Profit} = \text{LAIR} + \text{Additions} - \text{Exclusions} - \text{Loss offset} \]

Example

Imagine a company with LAIR of R$ 3 million for the year. It depreciated its machinery, worth R$ 60 million, at 15% per year, but the tax authorities allow 10%. It also recorded under administrative expenses a punitive tax fine of R$ 4 million. And it has R$ 3 million of tax losses from previous years.

  • LAIR: R$ 3 million;
  • (+) Addition of excess depreciation: 5% of R$ 60 million = R$ 3 million;
  • (+) Addition of the punitive fine: R$ 4 million;
  • (=) Adjusted profit: R$ 10 million;
  • (−) Loss offset: R$ 3 million (within the 30% limit of R$ 10 million);
  • (=) Taxable Profit: R$ 7 million.

Taxes on Taxable Profit of R$ 7,000,000:

  • IRPJ at 15%: R$ 1,050,000;
  • 10% surtax on the amount above R$ 240,000: 10% × R$ 6,760,000 = R$ 676,000;
  • CSLL at 9% (assuming the same adjustments to its base): R$ 630,000;
  • Total: R$ 2,356,000.

For simplicity, we ignore deferred taxes here (CPC 32): since the excess depreciation is a temporary difference, in a complete DRE part of this amount would be recorded as deferred tax.

A company under the Lucro Real regime determined taxable profit of R$ 1,240,000 for the year. How much IRPJ does it pay, including the surtax?

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Answer: R$ 286,000 — 15% of 1,240,000 = 186,000, plus the 10% surtax on the amount above R$ 240,000: 10% of 1,000,000 = 100,000. R$ 310,000 would be applying 25% to everything, and R$ 421,600 already includes the 9% CSLL, which is a different tax.

Profit after Income Tax

Subtracting Income Tax and Social Contribution from LAIR, we get Profit after Income Tax.

In the previous example, LAIR was R$ 3,000,000 and taxes on profit totaled R$ 2,356,000. Therefore, profit after Income Tax is R$ 644,000. Note how the non-deductible expenses (the fine and the excess depreciation) pushed taxes to almost 79% of accounting profit.

Profit sharing

After taxes, Law 6,404/76 requires profit sharing to be deducted (art. 187, VI). Before calculating it, however, the law requires accumulated losses and the provision for Income Tax to be deducted from the result (art. 189). The shares are calculated in this order, each on the profit remaining after the previous one (art. 190):

  • Debentures: companies can borrow from the public by issuing long-term bonds called debentures. Interest on debentures is a finance cost; this line includes only profit sharing, when the debenture indenture grants that right (art. 56).
  • Employees: a supplement to pay, usually a percentage of profit. Under current accounting standards (CPC 33), employee profit sharing (in Portuguese, PLR) is recorded as an operating expense, and so, in practice, it usually appears before LAIR.
  • Management: a percentage of profit set in the bylaws or articles of association, limited to the managers' annual remuneration or to 10% of profit, whichever is lower, and paid only if the company distributes the mandatory dividend (art. 152, §§ 1 and 2).
  • Founders' shares (partes beneficiárias): negotiable securities, with no par value and not part of share capital, that entitle holders to up to 10% of annual profits (art. 46). They are usually granted to people who played a relevant role in the company. Since Law 10,303/2001, listed companies may not issue them (art. 47, sole paragraph).
  • Contributions to employee assistance or pension institutions or funds, when they do not qualify as expenses: donations to foundations created to assist employees or to supplement their retirement.

Example, with illustrative percentages of 10%:

  • Profit after Income Tax: R$ 1,000,000
  • (−) Debenture holders' share (R$ 1,000,000 × 10%): R$ 100,000
  • Next base: R$ 900,000
  • (−) Employees' share (R$ 900,000 × 10%): R$ 90,000
  • Next base: R$ 810,000
  • (−) Management's share (R$ 810,000 × 10%): R$ 81,000
  • (=) Net Profit: R$ 729,000

A corporation's profit after income tax is R$ 500,000, with no accumulated losses. The bylaws provide 10% for employees and 5% for management, calculated in the order set by law. What is management's share?

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Answer: R$ 22,500 — under art. 190, each share is calculated on what remains after the previous one: employees take 50,000, and management 5% of 450,000. R$ 25,000 would be calculating on the whole profit.

Net Profit

After deducting profit sharing and contributions, what remains is Net Profit for the period. In corporations, the DRE also shows net profit per share (art. 187, VII, and CPC 41).

The owners decide how much of the profit stays in the company and how much is distributed to the owners of capital (dividends). In corporations, this decision follows rules: 5% of profit goes to the legal reserve until it reaches 20% of share capital (art. 193), and shareholders are entitled to a mandatory minimum dividend (art. 202). Since 2026, profits and dividends above R$ 50,000 per month paid by the same company to the same individual are subject to 10% income tax withheld at source (Law 15,270/2025).

Excel spreadsheet for simulations

Here is a link to a spreadsheet for simulating a packed-lunch businesslink outside website. Make a copy of the spreadsheet and change the values as you like.

Exercises

1) (Instituto Consulplan - 2023 - Orlândia City Hall - SP - Accountant) Regarding the Balance Sheet and the Income Statement, mark T for true statements and F for false ones.

( ) A company has Current Assets of R$ 1,200.00 and Total Assets of R$ 4,000.00. Knowing that goods for resale were purchased on credit for R$ 800.00, the Current Assets and Total Assets became, respectively, R$ 2,000.00 and R$ 4,800.00.

( ) A company has Assets of R$ 2,500.00 and Liabilities of R$ 1,700.00. Knowing that a machine was purchased for R$ 1,000.00 in cash, the company's Equity will be R$ 800.00.

( ) A company reported Net Sales Revenue of R$ 11,500.00 and Gross Profit of R$ 5,700.00; therefore, the Cost of Goods Sold is R$ 5,800.00.

( ) A company reported Net Sales Revenue of R$ 8,000.00, Taxes on Sales of R$ 1,800.00 and Cancelled Sales of R$ 200.00; therefore, Gross Sales Revenue is R$ 10,000.00.

The correct sequence is:

A) F, F, F, F.

B) F, T, F, T.

C) T, F, T, F.

D) T, T, T, T.

2) (CONSULPAM - 2023 - TCM-PA - External Control Technician) Financial statements are a structured representation of the entity's financial position, financial situation and performance. Public sector financial statements should provide useful information to support decision-making and the entity's accountability for the resources entrusted to it. On this topic, choose the CORRECT alternative.

A) Because the information contained in the financial statements is relevant, it is likely to satisfy all the objectives described, specifically with regard to entities whose main objective is not to generate profit.

B) It is not the role of financial statements to provide useful information for assessing the entity's ability to finance its activities and meet its obligations and commitments.

C) Financial statements, as a rule, do not have a predictive or prospective function.

D) Supplementary information, including non-financial statements, may be presented together with the financial statements in order to provide a more comprehensive view of the entity's activities during the period.

3) (FUNDEPES - 2023 - Marechal Deodoro City Hall - AL - Accountant) On 3/1/2023, company ABC bought 50 computers in cash for R$ 6,000.00 each. On 3/5/2023, it sold 50% of the inventory in cash for R$ 400,000.00. On 3/10/2023, a customer returned one computer. Regarding this hypothetical situation, disregarding any taxation and considering that the company had no opening inventory and that there were no other transactions, choose the correct alternative.

A) The cost of goods sold was less than R$ 150,000.00.

B) Ending inventory on 3/31/2023 was greater than R$ 160,000.00.

C) Since only these transactions occurred in the period, net profit was greater than gross profit.

D) Net revenue in the Income Statement will be less than R$ 380,000.00.

E) Recording the sales return involves a debit to cash and a credit to the merchandise inventory account.

4) (FUNDEPES - 2023 - Marechal Deodoro City Hall - AL - Accountant) About the Income Statement, a financial report required by corporate legislation, choose the correct alternative.

A) The Income Statement must be prepared using the cash basis for revenues and the accrual basis for expenses.

B) Cancelled sales and the cost of goods sold are deductions from gross sales to arrive at net revenue in the Income Statement.

C) The Income Statement is considered a deductive and dynamic financial statement that presents the entity's result in a given period.

D) When earning distinct revenues from the sale of goods and the provision of services, the entity must prepare one Income Statement for each type of activity.

E) In determining the result for the period, revenues must be matched exclusively with their costs, expenses and charges disbursed in the period, according to corporate legislation.

5) (CESPE / CEBRASPE - 2006 - Banco da Amazônia - Scientific Technician - Area: Accounting) Judge the following item based on the data of a certain company, presented below.

  • Unit selling price: $ 15.00
  • Variable cost per unit: $ 6.00
  • Fixed cost: $ 600,000
  • Production: 100,000 units
  • Sales: 80,000 units

To increase profit by 100%, the company will have to increase sales revenue by at least 16.67%. True or false?

6) (CESPE / CEBRASPE - 2006 - Banco da Amazônia - Scientific Technician - Area: Accounting) Consider the data of company XYZ in a given period.

  • Direct materials consumed: $ 1,000.00
  • Direct labor: $ 800.00
  • Manufacturing overhead: $ 600.00
  • Sales commissions: 10%
  • Freight on sales: $ 2.00 per unit sold
  • Quantity produced: 100 units
  • Quantity sold: 80 units
  • Net revenue: $ 40.00 per unit
  • Costing method: absorption

Gross profit for this period is $ 1,120. True or false?

7) (UFRRJ - 2023 - UFRRJ - Accounting Technician) A producer of bottled fruit juices presented the following information on selling price and unit variable cost.

  • Selling price: $ 800.00
  • Unit variable cost: $ 500.00

Assuming fixed costs of $ 1,000,000.00 and sales revenue of $ 3,000,000.00, the profit will be:

A) $ 850,000.00

B) $ 725,000.00

C) $ 600,000.00

D) $ 525,000.00

E) $ 125,000.00

8) Classify each item below as Asset (A), Liability (L), Revenue (R), Expense (E), Cost (C) or Equity (EQ):

( ) Bank Checking Account

( ) Trade Receivables

( ) Loans Payable

( ) Revenue from Sales of Products

( ) Share Capital

( ) Work-in-Process Inventory

( ) Interest Income Received

( ) ICMS Payable

( ) Office Supplies Expenses

( ) Electricity in the Production Area

( ) Direct Labor

( ) Vehicles

( ) Suppliers

( ) Rental Income

( ) Statutory Reserve

( ) Factory Insurance

( ) Depreciation of Production Machinery

( ) Administrative Telephone Expenses

( ) Land

( ) Advances to Employees

( ) Salaries Payable

( ) Service Revenue

( ) FGTS Payable (the employer's mandatory severance fund deposit)

( ) Furniture and Fixtures

( ) Sales Commission

( ) Packaging Material Consumed in Production

( ) Retained Earnings

( ) Short-Term Financial Investments

( ) Long-Term Financing

( ) Advertising Expenses

Answers

1) D. Buying goods on credit increases Current Assets and Total Assets by R$ 800 (T); buying a machine in cash just exchanges one asset for another, and Equity remains R$ 2,500 − R$ 1,700 = R$ 800 (T); COGS = R$ 11,500 − R$ 5,700 = R$ 5,800 (T); Gross Revenue = R$ 8,000 + R$ 1,800 + R$ 200 = R$ 10,000 (T).

2) D.

3) A. 25 computers were sold and 1 came back: COGS = 24 × R$ 6,000 = R$ 144,000. Ending inventory is 26 × R$ 6,000 = R$ 156,000 (B is wrong); net revenue is R$ 400,000 − R$ 16,000 = R$ 384,000 (D is wrong); the return credits cash, it does not debit it (E is wrong).

4) C.

5) True. With a contribution margin of $ 9 per unit, profit is 80,000 × 9 − 600,000 = $ 120,000. To double it ($ 240,000), 840,000 ÷ 9 = 93,334 units are needed, 16.67% more.

6) False. Under absorption costing, unit cost is $ 2,400 ÷ 100 = $ 24, and gross profit is 80 × ($ 40 − $ 24) = $ 1,280. Commissions and freight are selling expenses and do not enter gross profit.

7) E. Quantity sold: 3,000,000 ÷ 800 = 3,750 units; contribution margin: 3,750 × $ 300 = $ 1,125,000; profit: $ 1,125,000 − $ 1,000,000 = $ 125,000.

8)

Bank Checking Account: A

Trade Receivables: A

Loans Payable: L

Revenue from Sales of Products: R

Share Capital: EQ

Work-in-Process Inventory: A

Interest Income Received: R

ICMS Payable: L

Office Supplies Expenses: E

Electricity in the Production Area: C

Direct Labor: C

Vehicles: A

Suppliers: L

Rental Income: R

Statutory Reserve: EQ

Factory Insurance: C

Depreciation of Production Machinery: C

Administrative Telephone Expenses: E

Land: A

Advances to Employees: A

Salaries Payable: L

Service Revenue: R

FGTS Payable: L

Furniture and Fixtures: A

Sales Commission: E

Packaging Material Consumed in Production: C

Retained Earnings: EQ

Short-Term Financial Investments: A

Long-Term Financing: L

Advertising Expenses: E

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