Administrative Expenses
Code: 5200
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Account Information
| Account Type | Income Statement |
| Normal Balance | Debit |
Definition
General administrative expenses
International Accounting Standards
IFRS
IAS 1
Presentation of Financial Statements
General and administrative expenses presented as a separate line in income statement under function method.
US GAAP
ASC 225
Income Statement
G&A expenses separately disclosed. No strict definition — entities apply judgment.