General administration and selling expenses incurred and identified in an accounting period and then charged against the sales revenue in the same period.
Related information about period cost:
- Product cost versus Period Cost-Definition|Examples|Explanation
 Product cost vs period cost. Definition, explanation and examples of product cost   and period cost. Difference between product cost and period cost.
 
- What is period cost? definition and meaning
 Definition of period cost: Selling and general administrative expenses identified   with the accounting period in which they are incurred, and charged against sales ...
 
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 Sep 10, 2010 ... A period cost is any cost that cannot be capitalized into inventory or fixed assets.   A period cost is more closely associated with the passage of ...
 
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 Period costs, also termed period expenses, are the costs incurred in business   that are not directly related to manufacturing products. Because of the indirect ...
 
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 A manufacturer's product costs are the direct materials, direct labor, and   manufacturing overhead used in making its products. (Manufacturing overhead is   also.
 
- Period Cost: Definition from Answers.com
 Expense that is not inventoriable; it is charged against sales revenue in the   period in which the revenue is earned, also called period expense.
 
- Period Cost - Homework Help: Maths, Physics, Chemistry | Online ...
 Period Cost. Period costs are expenses that are not inventor able. These costs   are charged against sales revenue in the period in which the revenue is earned, ...
 
- Accounting Principles II: Costing Terminology
 The costs of selling the product are operating expenses (period cost) and not part   of manufacturing overhead costs because they are not incurred to make a ...