Magazine Chart of Accounts
Revenue
Display Advertising Revenue
Classified Advertising Revenue
Insert Revenue
Other Advertising Revenue
Shortrates and Other Adjustments
Subtotal: Advertising Revenue
Subscription Revenue
Subscription Revenue Adjustments
Subtotal: Subscription Revenue
Gross Newsstand Revenue
Newsstand Returns (Current)
Newsstand Returns (Prior)
Wholesaler Allowances
Retail Display Allowance (RDA)
Subtotal: Newsstand Revenue
Back Issues Revenue
List Rental Revenue
Subtotal: Circulation Revenue
Reprint Revenue
Licensing Revenue
Merchandise Revenue
Other Revenue
Subtotal: Other Revenue
Total Revenue
Direct Expenses
Prepress
Printing
Binding
Paper
Subscriber Postage
Other Postage
Newsstand Distribution
Supplemental Mailing
Other Freight
Courier
Miscellaneous
Total Direct Expenses (Cost of Goods Sold)
Gross Margin
Operating Expenses
Production
Salaries
Special Compensation
Employee Benefits
Temporary Help
Travel and Entertainment
Contractors/Consultants
Reprint Expense
Miscellaneous
Subtotal: Production Expense
Circulation
Salaries
Special Compensation
Employee Benefits
Temporary Help
Travel and Entertainment
Contractors and Consultants
Credit Card Fees
Fulfillment
Business Reply Postage
New Subscription Development
Renewals or Requalifications
Newsstand Promotion
Audit Bureau Membership and Fees
Back Issue Expense
List Rental Expense
Miscellaneous
Subtotal: Circulation Expense
Marketing
Salaries
Special Compensation
Employee Benefits
Temporary Help
Travel and Entertainment
Contractors/Consultants
Advertising
Research
Materials
Merchandising
Public Relations
Inquiry Service
Event Exhibition
Promotion at Events
Miscellaneous
Subtotal: Marketing Expense
Editorial and Art
Salaries
Special Compensation
Employee Benefits
Temporary Help
Travel and Entertainment
Contractors and Consultants
In-House Graphics
Manuscripts
Other Author Payments
Photography and Artwork: ROP
Photography and Artwork: Covers
Research
Licensing Expense
Miscellaneous
Subtotal: Editorial Expense
Sales
Salaries
Commissions
Special Compensation
Employee Benefits
Temporary Help
Travel and Entertainment
Contractors and Consultants
Credit Card Fees
Merchandising
Miscellaneous
Subtotal: Sales Expense
General and Administrative
Salaries
Special Compensation
Employee Benefits
Temporary Help
Travel and Entertainment
Contractors and Consultants
Stationery and Supplies
Facility Expense
Dues and Subscriptions
Meetings
Computer Software
Computer Hardware
Computer Supplies
Equipment Rentals
Equipment Repairs
Telephone
Receivable Collection Services
Credit Card Fees
Bank Fees
Courier and Other Shipping
Office Postage
Depreciation
Miscellaneous
Subtotal: General and Administrative
Total Operating Expenses
Bad Debt Expense
Advertising Bad Debt
Newsstand Bad Debt
Other Bad Debt
Subtotal: Bad Debt Expense
Total Expense
Contribution