Is the distribution cost a sales expense?

Distribution expenses belong to sales expenses. Sales expenses refer to various expenses incurred in the process of selling goods, materials and providing services. Including insurance premium, packaging fee, exhibition fee, advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc. , as well as sales organizations (including sales outlets and after-sales service outlets, etc.) personnel salaries, business expenses, depreciation expenses and other operating expenses. ) specially set up to sell the products of enterprises.