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Allocating Salary and Rent

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Hello All ,

 

Our process , We manufacture , stock it and sell it

 

During this process we incur cost like

 

Rent  , Uitlitlies (Electricity bills etc ) for which we will book accouting entry and make the payments

 

1) Utilities cost will be distributed to the products through allocation and distribution cycle and I belive Rent as well 
----> please correct me if my understanding is wrong here

 

2) Now in the income statement , we will always be showing the actual expenses incurred right like Rent , utilities etc ? 
it has nothing to do with the cost that was distributed in the above step right ?

 

3) Also Do we ever reclass the COGS  ?

 

Thanks

Aryan


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