What subjects does the labor outsourcing cost include?

Main business cost or other business expenditure items. Inquired by the accounting school, it is a labor service company, and the labor cost is recorded in the "main business cost". It is not a recurring payment, but it can be recorded as "other business expenses" corresponding to "other business income". The service fee of labor outsourcing includes personnel recruitment fee, employee salary, service fee of service personnel, service personnel management fee and other expenses.