Profit and Loss selector Balance balance Gross Profit PK_GP balance aggregation PK_REV.balance + PK_CoS.balance normal Revenue PK_REV account_id balance account_codes -3111 normal Cost of Sales PK_CoS account_id balance account_codes -41 normal Profit Before Income Tax PK_PBIT balance aggregation PK_GP.balance + PK_OTINC.balance + PK_GAE.balance + PK_SDE.balance + PK_BFC.balance normal Other Income PK_OTINC account_id balance account_codes -3112 normal General and Administrative Expenses PK_GAE account_id balance account_codes -42 normal Selling and Distribution Expenses PK_SDE account_id balance account_codes -43 normal Banking And Finance Costs PK_BFC account_id balance account_codes -44 normal Profit for the Year PK_PftY balance aggregation PK_PBIT.balance + PK_ITE.balance normal Income Tax expense PK_ITE account_id balance account_codes -45 normal