financial-statements-std-format-expenses-by-function: Скилл анализа расходов

--- name: financial-statements-std-format-expenses-by-function description: 'Sub-skill of financial-statements: Standard Format (Classification of Expenses by Function) (+2).' version: 1.0.0 category: business type: reference scripts_exempt: true --- # Standard Format (Classification of Expenses by Function) (+2) ## Standard Format (Classification of Expenses by Function) ``` Revenue Product revenue Service revenue Other revenue Total Revenue Cost of Revenue Product costs Service costs Total Cost of Revenue Gross Profit Operating Expenses Research and development Sales and marketing General and administrative Total Operating Expenses Operating Income (Loss) Other Income (Expense) Interest income Interest expense Other income (expense), net Total Other Income (Expense) Income (Loss) Before Income Taxes Income tax expense (benefit) Net Income (Loss) Earnings Per Share (if applicable) Basic Diluted ``` ## GAAP Presentation Requirements (ASC 220 / IAS 1) - Present all items of income and expense recognized in a period - Classify expenses either by nature (materials, labor, depreciation) or by function (COGS, R&D, S&M, G&A) — function is more common for US companies - If classified by function, disclose depreciation, amortization, and employee benefit costs by nature in the notes - Present operating and non-operating items separately - Show income tax expense as a separate line - Extraordinary items are prohibited under both US GAAP and IFRS - Discontinued operations presented separately, net of tax ## Common Presentation Considerations - **Revenue disaggregation:** ASC 606 requires disaggregation of revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue are affected by economic factors - **Stock-based compensation:** Classify within the functional expense categories (R&D, S&M, G&A) with total SBC disclosed in notes - **Restructuring charges:** Present separately if material, or include in operating expenses with note disclosure - **Non-GAAP adjustments:** If presenting non-GAAP measures (common in earnings releases), clearly label and reconcile to GAAP