For Batteries Plus Bulbs, what expenses are included in 'Selling Expenses'?

According to the 2025 Batteries Plus Bulbs Franchise Disclosure Document, 'Selling Expenses' include specific costs related to sales activities. These expenses encompass credit card fees, which are charges incurred for processing customer payments made via credit cards. Additionally, 'Selling Expenses' cover national account administration fees, which are fees associated with managing and servicing national commercial accounts. Finally, the cost of uniforms for employees is also included under 'Selling Expenses'.

It is important to note that certain expenses are explicitly excluded from 'Selling Expenses'. These exclusions are business meals, travel expenses, and sample equipment. Therefore, franchisees should categorize these excluded expenses under different accounting categories as appropriate.

Understanding which expenses are included and excluded from 'Selling Expenses' is crucial for Batteries Plus Bulbs franchisees to accurately track and manage their financial performance. This categorization helps in assessing the true cost of sales and profitability, enabling informed decision-making and financial planning.