just calling it a day... don't you love the nine to five life that we have!!!
I assume by jewelry boxes you mean the little boxes that the jewelry comes in, if so that's just packaging materials.
Generally I would agree that the packaging materials would be a cost of sales with the exception being that if the company has their name printed on the boxes then that could be arued to be a marketing expense.
Generally though I would say that the packaging materials would be a cost of sale.
kind regards,
Shaun.
-- Edited by Shamus on Wednesday 24th of October 2012 12:40:38 AM
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
I was taking the question as the costs for the manufacturer of the jewelry rather than the intent of the end client.
My take would be that no matter what the eventual intent, to the manufacturer the box (assuming that we are talking here about packaging and presentation material rather than an actual jewelry box) would be packaging.
That said, as you indicate, from the retailer the story could be different.
I've also encountered jewelers who charge for the box in addition to the content. You either get your expensive jewelry in an awful box or you pay through the nose to have it presented properly (damn those jewelers, chocolate retailers and florists, bleeding us dry just so that we get to procreate).
In the options case from the retailer the box would be a sale in itself rather than packaging material.
Another case methinks where a simple enough question needs a lot more detail on the specifics of the scenario.
all the best,
Shaun.
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.