Sales, administration, research, and engineering expenses

Sales, administration, research, and engineering expenses (SARE) Overhead expenses incurred as a result of maintaining sales offices and administrative offices and the expense of maintaining research and engineering departments. This item is usually expressed as a percentage of annual net sales. 

Cost of Goods Sold and Operating Expenses. This item includes all the expenses in converting raw materials into finished product, including depreciation, as well as sales, administration, research, and engineering expenses. 

Sales, Administration, Research and Engineering Expenses (SAKE). These are the expenses associated with the maintaining sales offices, paying the corporate officers and their staffs as well as research and engineering expenses not attributable to a specific project. 

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