Practice: Way of presenting capital costs in internal income statement (monthly report)

• Capital costs from different sources are practical to present separately so that everyone can see the effects of different things
• The capital cost can be divided e.g. in a following manner:
  • Costs of sales receivables
  • Costs of material inventories and WIP
  • Costs of finished goods inventory
  • Costs of fixed assets
  • Costs of other capital items
  • Credit from non-interest-bearing liabilities (+)
• Of course the breakdown of capital costs changes form company to company since not all items are important in all companies

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