What budget shows depreciation expenses on sales equipment in a separate line?

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Depreciation expenses on sales equipment are considered a selling and administrative expense and are therefore included in the selling and administrative expense budget. The cash budget is focused on cash inflows and outflows, not on depreciation expenses. The production budget is concerned with the quantity of goods to be produced, and the overhead budget includes indirect expenses such as rent, utilities, and insurance.

What Budget Shows Depreciation Expenses on Sales Equipment in a Separate