Real Estate

Sales Broker Commission Expense

Recording the commission paid to an external real estate agent for closing a unit sale.

Account NameTypeDebit ($)Credit ($)
Sales Commission ExpenseExpense (+)25,500.00-
Cash / Accounts PayableAsset/Liability (-)-25,500.00

💡 Accountant's Note

Agent commissions (typically 2-3% of sale price) are a selling expense in the period the sale is completed. They are not capitalized into the property cost.

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