How do educational donations count into development costs?
Included in the public welfare responsibility cost or social responsibility cost of the enterprise. According to the accounting examination network, on many occasions, the accounting treatment of educational donations is regarded as public welfare expenditure, which can be included in the public welfare responsibility cost or social responsibility cost of enterprises. These expenses are classified as non-recurrent expenses and directly charged to the donation or charity expenditure account. These expenses include donations to educational institutions, schools, student financial aid programs or educational projects.