How to account for the lighting expenses in the production workshop?

What subjects are included in the purchase of consumables such as electric lights, mainly depending on the purpose:

1. If it is a sale, it is included in the cost of sales, that is, the cost of main business. As for the sales expenses, it is necessary to sell these consumables, such as publicity expenses and so on. ?

2. If it is bought by the production workshop for lighting, it will be included in the manufacturing cost. 3. If it is bought by the administrative department for lighting, it will be included in the management fee.

Related instructions

Lamps and lanterns are the general name of lighting tools, which are divided into chandeliers, table lamps, wall lamps and floor lamps. Refers to the apparatus that can transmit light, distribute and change the light distribution of the light source, including all parts and components required for fixing and protecting the light source except the light source, and circuit accessories necessary for connecting with the power source.

Modern lamps include household lighting, commercial lighting, industrial lighting, road lighting, landscape lighting, special lighting and so on. The earliest incandescent bulbs appeared in home lighting from the birth of electricity, and then developed into fluorescent tubes, and then to energy-saving lamps, halogen lamps, tungsten halogen lamps, gas discharge lamps, LED special materials and other lighting. Most lighting lamps are developed under the development of these light sources, such as lamp holders, fluorescent lamp holders and various process lighting.