The cost composition of the coal yard: purchase price + freight (purchasing and transportation) + labor fee (loading and unloading fee) + vehicle transportation fee (sales transportation, including vehicle depreciation, driver’s salary, fuel fee, and tolls on roads and bridges) , insurance premiums, etc.)

For coal purchased from outside, are the freight and manual coal unloading fees incurred during transportation back included in operating expenses or costs?

It should be capitalized and included in the purchase cost, that is, the purchase cost of coal.