What subjects does the cleaner's salary of outsourcing company include?

Cleaning expenses belong to the main business cost of the property company and should be recorded in the subject of "main business cost" or "operating cost". Note: The cost account of the property management company should use the "operating cost" account.

1. Cleaning expenses cannot be included in management expenses.

2. When the cleaning company invoices, it doesn't matter to separate the cleaning fee from the cost of the roll paper and invoice it separately, which belongs to the accounting scope of operating costs.