Function vs Nature

How do you classify expense by: 1) FUnction 2) Nature Can someone give some examples? Thanks!

Grouping by nature: grouping together expenses such as depreciation on manufacturing equipment and depreciation on administrative facilities into a single line item called “depreciation” represents grouping by nature of expense. Grouping by funciton: would be grouping together expenses into a category such as COGS, which would include some salaries, material costs, depreciation, and other direct sales-related expenses. CFAI FSA Pg. 143