Profit and Loss selector Balance balance NET PROFIT 0 ZM_NET_PROFIT balance aggregation ZM_INCOME.balance - ZM_COST_SALES.balance - ZM_EXPENSES.balance INCOME 0 ZM_INCOME balance aggregation ZM_INCOME_INCOME_SALES.balance + ZM_INCOME_INCOME_OTHER.balance Sales ZM_INCOME_INCOME_SALES -1 Other Income ZM_INCOME_INCOME_OTHER - 27 - 28 - 29 - 9990001 COST OF SALES 0 ZM_COST_SALES 21 + 22 + 24 + 47 + 48 EXPENSES 0 ZM_EXPENSES balance aggregation ZM_EXPENSES_ADMINISTRATIVE.balance + ZM_EXPENSES_IT_RESEARCH.balance + ZM_EXPENSES_LICENSE.balance + ZM_EXPENSES_OTHER.balance + ZM_EXPENSES_PAYROLL_CONSULTING.balance + ZM_EXPENSES_PROFESSIONAL_FEES.balance + ZM_EXPENSES_PROPERTY_COSTS.balance + ZM_EXPENSES_STAFF_COSTS.balance Administrative Costs ZM_EXPENSES_ADMINISTRATIVE 340 + 37 + 39 IT and Research ZM_EXPENSES_IT_RESEARCH 33 License costs ZM_EXPENSES_LICENSE 455 + 456 Other Expenses ZM_EXPENSES_OTHER 32 + 345 + 35 + 36 + 38 + 9990002 Payroll and Consulting ZM_EXPENSES_PAYROLL_CONSULTING 440 Professional Fees ZM_EXPENSES_PROFESSIONAL_FEES 31 + 40 + 42 + 46 Property Costs ZM_EXPENSES_PROPERTY_COSTS 41 + 43 Staff Expenses ZM_EXPENSES_STAFF_COSTS 445 + 450