Current location - Plastic Surgery and Aesthetics Network - Wedding planning company - Are the loaders and sprinklers rented by the mixing station recorded as management expenses or production costs?
Are the loaders and sprinklers rented by the mixing station recorded as management expenses or production costs?
Management expenses belong to the period expenses, which are directly included in the current profit and loss when incurred, and transferred to the current year's profit at the end of the period. Generalized production costs include manufacturing costs and period costs.

Production costs include direct materials, direct labor and manufacturing costs.

Therefore, the cost of renting loaders and sprinklers should be charged to management expenses.