We can't generalize. Training fees, consulting fees, service fees and conference fees vary according to the nature of the meeting. Generally, those related to company management are recorded in detailed subjects related to management expenses, and those related to sales are recorded in operating expenses.

Hospitality is used for reception expenses such as receiving customers. Hospitality is different from other expenses. Hospitality is charged at 60% of the amount incurred, but not more than 0.5% of the operating income. There are no restrictions on consulting fees, service fees and conference fees. The training fee is charged at 2.5% of the total salary.