Sales and Cost of Sales Menu – Ford Online Accounting Manual

Sales and Cost of Sales

New Vehicle Department	Cost of Sales—LIFO
Used Vehicle Department	Parts Department
F & I Department—New Vehicles	Service Department
F & I Department—Used Vehicles	Body Shop Department


New Vehicle Department
	New Cars—Retail Sales New Cars—Retail Lease Excess Advertising Assessment Refund—New Fleet Cars—FoMoCo Fleet Cars—Non FoMoCo Car Incentives New Trucks—Light Duty—Retail Sales New Trucks—Retail Lease Fleet Light Trucks Fleet Trucks—Non FoMoCo New Trucks—Medium/Heavy—Retail/Fleet Sales New Trucks—Medium/Heavy—Retail Lease Truck Incentives Resale (HD Only) Dealer Transfers

Used Vehicle Department
	Used Cars (Non CPO)—Retail Used (Non CPO) & Remarketed Cars—Reconditioning—Retail/Retail Lease Used Cars—Other Franchise—Reconditioning—Retail/Retail Lease Used CPO Cars (Franchise Only)—Retail Used CPO Cars (Franchise Only)—Reconditioning—Retail/Retail Lease Used Car/Truck Incentives Used/Remarketed Cars—Inventory Adjustments Used Cars—Wholesale Used/Remarketed Cars—Reconditioning—Wholesale Used Light Trucks (Non CPO)—Retail Used (Non CPO) & Remarketed Light Trucks—Reconditioning—Retail/Retail Lease Used Light Trucks—Inventory Adjustments Used CPO Trucks (Franchise Only)—Retail Used CPO Trucks (Franchise Only)—Reconditioning—Retail/Retail Lease Used Trucks—Wholesale Used/Remarketed Trucks—Reconditioning—Wholesale Remarketed Cars—Retail Remarketed Cars—Wholesale Remarketed Light Trucks—Retail Remarketed Light Trucks—Wholesale Used Medium Trucks—Retail Used Heavy Trucks—Retail Used Medium/Heavy Trucks—Inventory Adjustments Used Cars (Non CPO)—Retail Lease Remarketed Cars—Retail Lease Used CPO Cars (Franchise Only)—Retail Lease Used CPO Trucks (Franchise Only)—Retail Lease Used Medium Trucks—Retail Lease Used Heavy Trucks—Retail Lease Used Light Trucks (Non CPO)—Retail Lease Used Trucks—Remarketed Retail Lease Used Medium/Heavy Trucks—Reconditioning—Retail/Retail Lease

F & I Department—New Vehicles
	Finance Contracts Income—New Finance Contracts Income Adjustments—New Insurance Income—New Gap Insurance Contracts Income—New Insurance Income Adjustments—New Extended Service Contract Income—New Extended Service Contract Refunds—New Other Sales—F & I—New Repossession Purchase Loss—New Customer Repossession Refund—New

F & I Department—Used Vehicles
	Finance Contracts Income—Used Finance Contracts Income Adjustments—Used Insurance Contracts Income—Used Gap Insurance Contracts Income—Used Insurance Contracts Adjustments Income—Used Extended Service Contract Income—Used Extended Service Contract Refunds—Used Other Sales—F & I—Used Repossession Purchase Loss—Used Customer Repossession Refund—Used

Cost of Sales—LIFO
	LIFO Adjustments—New Vehicles LIFO Adjustments—Used Vehicles LIFO Adjustments—Parts

Parts Department
	Parts—Wholesale Parts—Wholesale Jobbing Incentive Parts—Wholesale Purchase Discount (Ford of Canada Only) Parts—Counter Retail Parts—Repair Shop Sales—Parts—ESP Parts—Shop Jobbing Incentive Parts—Shop Purchase Incentive (Ford of Canada Only) Parts—Warranty & Policy Claims—Service Parts—Internal—Service Parts—Sublet Miscellaneous Merchandise Industrial Engines Parts—Metal—Body Shop Parts—Body Shop—Paint Parts—Warranty & Policy Claims—Body Shop Parts—Internal—Body Shop Parts—Materials Parts—Discount Earned Rebates—Unused Parts Return Allowance Parts Inventory Adjustment Parts Return and Handling Charges

Service Department
	Service Labor—Repair Shop Service Labor—ESP Service Labor—Warranty & Policy Claims Service Labor—Internal Unapplied Time—Service Sublet Repairs—Service Other Merchandise—Service Repair Shop Materials Gas, Oil, & Grease

Body Shop Department
	Sublet Repairs—Body Shop Body Shop Labor—Metal Work Body Shop Labor—Painting Body Shop Labor—Warranty & Policy Claims Body Shop Labor—Internal Unapplied Time—Body Shop Body Shop Materials

Sales and Cost of Sales

New Vehicle Department

Used Vehicle Department

F & I Department—New Vehicles

F & I Department—Used Vehicles

Cost of Sales—LIFO

Parts Department

Service Department

Body Shop Department