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Detailed structure and explanatory notes

COPP code 04.1.0


  • Division: 04 - Outlays on marketing
  • Group: 04.1 - Outlays on direct sales efforts
  • Class: 04.1.0 - Outlays on direct sales efforts

Explanatory note

- Expenditures on direct sales promotion characterized by a close relationship between sales force and customer.
Includes: outlays on personnel and equipment devoted to the task of selling current production such as showroom personnel, salespersons, sales representatives, sales engineers, sales managers and clerical staff, as well as showroom furniture, product samples, floor models, etc.

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