Revenue, costs & profit · Core

Sales and marketing expense

Also called: S&M expense

ELI5

Costs associated with sales, marketing and related customer acquisition activity.

Used in conversation

“How are we defining sales and marketing expense in this deck?”

Pitch context

You will see “Sales and marketing expense” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.