PL/BS items classification


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Hi, would you teach me if the classification in BS/PL below is correct?

PL items
1. Bad debt expense >>> If the receivable is in the normal course of operation, it is under SG&A. It is under Other expenses and losses if it is not in the normal course of operation
2. Inventory (LCM) loss >>> Other expenses & losses (COGS if immaterial)
3. Impairment of PP&E >>> Other expenses & losses (*Reversal is under Other revenues and gains)
4. Impairment of intangible assets >>> Other expenses & losses
5 .Unrealized gain/loss of trading securities (TS) >>> Other revenues & gains / Other expenses & losses
6. Credit loss expense for held-to-maturity securities (HTM) >>> Other expenses & losses (Other revenues and gains)
7. Credit loss expense for available-for-sale securities (AFS) >>> Other expenses & losses (Other revenues and gains)
8. Equity securities (0~20%) FV gain/loss >>> Other revenues & gains / Other expenses & losses
9. Equity securities (20~50%) income from investment under the equity method >>> Other revenues & gains / Other expenses & losses
10. FX gain and loss >>> Other revenues & gains / Other expenses & losses
BS items
11.Investment (0~20%) >> Current or Noncurrent assets
12. Investment (in associate/equity method) >>> Non-current asset
13.Investment (consolidation/consolidation) >>> Non-current asset

Thank you in advance.
Best regards,
James
 
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