What subjects are reasonable for staff tooling expenses? Higher, please.

1. For example, tooling expenses generally refer to employees' work clothes or related labor protection clothes, which should be defined according to their use in different fields;

2. In general, the tooling expenses in the production field are included in the manufacturing expenses, the clothing expenses in the sales field are included in the sales expenses, and the clothing expenses in the administrative management field are included in the management expenses;

3. The above is for reference only, please check.