Selling expenses represent the costs involved in advertising, promoting, and selling a product or service. These expenses include a company’s marketing budget (e.g., for advertising and promotions), sales force salaries and commissions, travel costs for sales representatives, and other costs associated with selling products or services. For example, if a company produces and sells bicycles, its selling expenses would include the costs of setting up stalls at trade shows, producing promotional materials, and running online ad campaigns. All these costs combine to make selling the product or service more difficult – but also provide essential revenue when customers purchase the item.