Does sales commission get reported in the income statement?

Its  a revenue of the company

 

will be  reported as revenue  when not the main active of the company ,and can be GNA expense when  being the main activity

Under the accrual basis of accounting commission revenue should be reported when the company earns the commission. *The commission revenus would be reported as operating revenue. *Commission expenses would be reported as a selling expense along with other operating expenses when they are related to the company,s main activities..

Sales commissions earned by a company would be reported as revenue in the company's income statement. ... Commission expense would be reported as a selling expense along with other operating expenses when they are related to the company's main activities.