Sales discounts

売上割引

Gain on sales of non-current assets

固定資産売却益

Gain on sales of securities

有価証券売却益

Gain on sales of investment securities

投資有価証券売却益

Provision of unrealized income on installment sales

割賦販売未実現利益繰入額

Reversal of unrealized income on installment sales

割賦販売未実現利益戻入額

Reversal of provision for sales returns

返品調整引当金戻入額

Gross profit (loss) – real estate sales

不動産売上総利益又は不動産売上総損失（△）

Provision for sales returns

返品調整引当金繰入額

Sales commission

販売手数料

Cost of sales in other businesses

その他の事業原価

Cost of sales of software development

ソフトウエア開発売上原価

Cost of sales of information service

情報サービス売上原価

Cost of sales of maintenance service

保守売上原価

Cost of sales of goods on consignment

受託品売上原価

Cost of indent sales

買付品売上原価

Cost of raw material sales

原材料売上原価

Cost of service sales

サービス売上原価

Cost of sales in development business

開発事業売上原価

Cost of sales in real estate business

不動産事業売上原価

Cost of sales in leasing business

賃貸事業原価