> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10143100-vertriebskosten-kosten-fuer-inserate-und-anzeigen.md). # Distribution costs, costs for listings and advertisements Help on the Immodio entry item Distribution costs, costs for listings and advertisements.
You use this category for the **costs of marketing and finding a tenant** that are directly connected with your letting activity. These include in particular: * paid property listings, * newspaper and classified advertisements, * online listings, * paid highlighting or premium placements, * preparing a professional letting brochure, * professional property photographs for finding a tenant, * preparing floor plans or 360° images for the marketing, * printing letting documents, * letting or advertising signs, * and comparable marketing costs for attracting a tenant. {% hint style="info" %} Alternatively you can also post the costs of listings to the category "Listings on Immoscout, Immowelt, Kleinanzeigen, ohne-makler, etc.". Both categories can be used for this type of cost. {% endhint %} Distribution costs are generally understood as the costs arising for the **marketing or sale of a service**. They also include advertising and sales promotion measures in particular. With a private landlord the service to be marketed consists in **making the let property available**. Distribution costs can therefore arise, for example, where an empty apartment is professionally prepared and advertised in order to find a tenant. **Example** For an empty apartment you have: * professional photographs taken for **€250**, * a floor plan prepared for **€100**, * and a letting brochure designed for **€150**. Total costs: **€500** The services serve exclusively to find a new tenant. This **€500** can then be posted to the **"Distribution costs, costs for listings and advertisements"** category. #### **Listings can alternatively be posted through the special listings category** For pure listing costs Immodio additionally has the category **"Listings on Immoscout, Immowelt, Kleinanzeigen, ohne-makler, etc.".** With a payment for an actual property listing, **both categories can be used**. **Example** You pay for a listing on ImmoScout24: **€120** You can then post the costs either to the category * **"Distribution costs, costs for listings and advertisements"** or to the category * **"Listings on Immoscout, Immowelt, Kleinanzeigen, ohne-makler, etc."** . {% hint style="info" %} For clear bookkeeping it is simply advisable to use **the same category permanently** for comparable payments where possible. {% endhint %} #### **When should the distribution costs category be used?** This category is to be used where the invoice does **not** consist only of publishing a listing. **Example** A service provider charges for: * preparing the brochure, * professional property photography, * preparing a floor plan, * creating a 360° tour, * publishing the advertisement. Total invoice: **€650** This is a more comprehensive **marketing package** and not merely a portal fee. The whole service therefore in principle has to be posted to the "Distribution costs, costs for listings and advertisements" category, provided it serves the letting activity. #### **The distinction from general advertising costs** Immodio additionally has the category **"Advertising costs (sponsorship, advertising, business cards etc.)"** As a practical distinction: * the specific marketing of an apartment or another letting offer is posted to the category → "Distribution costs, costs for listings and advertisements". * general advertising for your letting activity, sponsorship or business cards is posted to the category → "Advertising costs (sponsorship, advertising, business cards etc.)". **Example** * Professional photographs for the listing of an apartment currently available: → "Distribution costs, costs for listings and advertisements" * General business cards for your letting activity: → "Advertising costs (sponsorship, advertising, business cards etc.)" #### **Record estate agent commissions separately** An estate agent commission can also serve the search for a tenant economically. Immodio has the more specific category **"Commissions to estate agents for letting, estate agent commission for letting"** for that\*\*.\*\* The following therefore applies: * **A fee for a property portal is posted to the categories** → "Distribution costs, costs for listings and advertisements" or "Listings on Immoscout, Immowelt, Kleinanzeigen, ohne-makler, etc.". * **A photographer or service provider prepares a letting brochure**; this is posted to the category→ "Distribution costs, costs for listings and advertisements". * **An estate agent receives a commission for brokering a new tenant**; this is posted to the category → "Commissions to estate agents for letting, estate agent commission for letting". #### **Record home staging separately** The costs of presenting an apartment visually can also serve the marketing. For: * decorative items, * furnishing for the presentation, * home staging Immodio has the more specific category **"**Representation costs (for example decorative items, home staging)**"** for these A distinction has to be drawn here: * The costs of a **photographer for the letting advertisement** are posted to the category → "Distribution costs, costs for listings and advertisements". * The costs of **home staging decoration for the apartment** are posted to the category → "Representation costs (for example decorative items, home staging)". #### **Advertising for a sale does not belong in this category** Care is required where you **no longer want to let the property but to sell it**. **Example** You end the intention to let and then place, say, an advertisement: **"Condominium apartment for sale"** The costs now serve the **disposal of the property** and not the generation of future rental income. {% hint style="warning" %} They may therefore **not** be treated as running income-related expenditure of your letting activity and accordingly **not** be posted to the "Distribution costs, costs for listings and advertisements" category. {% endhint %} #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the **owner** whose letting activity the distribution or listing costs concern. Where the marketing measure relates to a particular let property, the costs can also be posted to the corresponding **unit**. #### **Do not recover from the tenant** Distribution, advertising and listing costs serve the **owner's search for a tenant and marketing**. They do **not** belong to the running operating costs of the building and may therefore **not** be recovered from the tenants through the operating cost statement. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. #### **Which documents should you keep?** Keep in particular: * invoices and proof of payment, * invoices from the property portals, * screenshots or copies of the listings published, * brochures and letting documents, * invoices for professional photo, video or floor plan services, * where applicable, marketing or service contracts, * evidence of which property was advertised, * and, with a vacancy, records documenting your continuing intention to let. That keeps it comprehensible which costs actually served the search for a tenant and why they were attributed to the letting activity.