Matching Pairs INCOME STATEMENTOnline version Income Statement by Colegio de Estudios Superiores de Administración CESA 1 Sales rebates 2 Depreciation expense 3 Gain on dispossal of assets 4 Salary manager point of sale 5 Sales revenue 6 Cost of godos sold 7 Interest expense Other Income Other expense Sales expense COGS Sales or sevice revenue Sales returns, discounts and rebates Administrative expense