Sales commissions
販売手数料
Sales promotion expenses
販売促進費
Advertising and sales promotion expenses
広告宣伝費及び販売促進費
Raw materials and consumables used
原材料及び消耗品消費高
Decrease (increase) in finished goods and work in process
製品及び仕掛品増減額 （△は増加）
Components of operating expenses
営業費用の内訳
Components of intangible assets
無形資産の内訳
Components of goodwill
のれんの内訳
Other elements for components of goodwill and intangible assets
のれん及び無形資産の内訳のその他の要素
Accumulated amortization and impairment losses
償却累計額及び減損損失累計額