This spreadsheet shows an example of a commercial company that allocates its direct and indirect expenses to departments. Since they are not direct expenses of the goods, departmental expenses are deducted after the contribution margin, in the Income Statement.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.