Marketing and sales promotional expenses

Salary is salary.....

How can it be marketing expenses??...

All the emplyees, be whatever their deparment/duties/responsibilities be, are paid salary...

According to.Indas its admin and distribution line item. As per as, the heck they follow trading and profit ac. So the cheap MBA text books doesnt mention salary account anywhere and as operating expense while some salaries are. As per indas, all wages fall under admin expenses after gross profit. Search companyy acts schedule 3. Itll make things easier. 

wages direct fall into closing inventory.