Expenses

Every cost of delivering training, allocated to the batch it belongs to so each batch shows its own margin. Supplier bills and what is still owed to suppliers live in Purchasing; a cost is recorded once.

Spend by category

Management margin to accounting export

The estimated ASME fee lowers the management margin but is held back from the accounting export, so the two figures differ by exactly the estimate. The export is simulated: no accounting system is chosen or connected. The difference is unresolved close item on Period close. Export queue and ledgers: Accounting & ledgers.

ASME royalties and licence fees are an estimate. The real basis (per seat, per course or percentage) comes from the Authorized Training Provider agreement and is set in Organisation settings. Until then these lines are flagged, lower the management margin, and are not exported.

Supplier payables are not on this page. Open supplier balance in Purchasing: . It is the unpaid part of bills whose cost is already in the ledger below, so it is never added to expenses a second time.

Ref	Date	Payee	Category	Allocated to	Amount	Source document	Status

Cost line	Date	Source in Purchasing	Route	Batch	Amount	On this page

Batch	Course	Recognised	Instructor	Venue and travel	ASME fees	Platform	Marketing	Total cost	Cost mix	Margin

Allocation rules: instructor fees follow the agreement selected on the batch (see Payouts); venue goes to the batch directly, from the supplier bill. Platform usage is shared by live session hours. Campaign spend is shared by enrolments attributed to each campaign in Campaigns. ASME fees are estimates. Full profit and loss per batch is in Batch profitability; overhead and payroll are in Company P&L.

Batch	Course	Starts	Direct cost	Booked	Seats sold	Break-even seats	Position

Subscription	Used by	Billing	Next charge	Monthly cost	Allocation	Status