| 1.1 |
Cost of goods sold |
| 1.2 |
Salaries, wages, commissions and benefits |
| 1.3 |
Subcontracts |
| 1.4 |
Research and development fees |
| 1.5 |
Professional and business fees |
| 1.6 |
Utilities |
| 1.7 |
Office and computer related expenses |
| 1.8 |
Telephone, Internet and other telecommunication |
| 1.9 |
Business taxes, licences and permits |
| 1.10 |
Royalties, franchise fees, and memberships |
| 1.11 |
Crown charges |
| 1.12 |
Rental and leasing |
| 1.13 |
Repair and maintenance |
| 1.14 |
Amortization and depreciation |
| 1.15 |
Insurance |
| 1.16 |
Advertising, marketing, promotions, meals and entertainment |
| 1.17 |
Travel, meetings and conventions |
| 1.18 |
Financial services |
| 1.19 |
Other non-production-related costs and expenses |
| 1.20 |
All other cost and expenses |
