What costs are included in operating costs

1, the cost of main business: refers to the enterprise to recognize the sale of goods, the provision of labor services and other recurring activities incurred costs. Enterprises in the recognition of sales of goods, the provision of services and other main business income, or at the end of the month, the cost of goods sold, the cost of services provided to the cost of main business.

2, other business costs: refers to the costs incurred by the enterprise recognized other than the main business activities, including the cost of materials sold, the depreciation of leased fixed assets, the amortization of leased intangible assets, depreciation or amortization of investment property measured using the cost model, the cost of leased packaging or amortization, etc.. Operating costs are expenses incurred by an enterprise for the production of products, provision of services, etc. that are attributable to the cost of products, the cost of services, etc. They should be recognized in the current profit and loss when revenue from the sale of goods, revenue from the provision of services, etc. is recognized, and the cost of goods sold and services provided, etc. should be recognized in the current profit and loss.