ICMS Cost definitions

Cost categories

Costs are categorised into four levels as follows:

• level 1: project or subproject
• level 2: cost categories
• level 3: cost groups
• level 4: cost sub-groups

Administrative, finance, legal and marketing expenses

Parent: Acquisition Costs

Administrative, finance, legal and marketing expenses costs include:

• Client's general office overheads
• Client's project-specific administrative expenses
• Interest and finance costs
• Legal expenses
• Accounting expenses
• Sales, leasing, marketing, advertising and promotional expenses
• Taxes and statutory charges related to sales and lease
• License and permit charges for operation and use