it should be disrtibuted on time basis as such trade expenses can be in the form of electicity,telephone expenses........but then again if you assume such expenses to be related to sales like sales promotion expenses etc you can distribute it as per sales ratio..........it depends upon your assumption although more relevant basis is time basis.

agree with pushkar

Good reply by pushkar..

hello i am account assistant and my question is how to prepared sales tax...(vat) return ? then i also prepared but i don't know the exemption like5(1) & 5(2) and also sales cancelation-or deduction on vat like frieght ....etc plz.. tell me or email me on my id of full example of preparing vat return? jituparmar89 @ gmail.com

sales ratio .

miscellaneus trade expenses are those expenses which are directly associated with the trade . i guess it includes expenses like frieght , octroi , petty transportation etc.