Explain from the economic point of view whether the store rent needs to be included in the cost.

Economically, store rent needs to be included in the cost.

Because the operator needs to rent a facade or a house to engage in individual business, this should belong to the cost of fixed assets in business activities, that is, the cost that the operator must pay for renting a fixed asset house as a venue for business activities.

Of course, rent can be deducted as cost when making profit statement or filing tax returns.