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What kind of heating pipe billing belongs to?
Heating pipeline billing belongs to management expenses.

Heating pipes belong to hardware, hardware Hardware electrical materials, in short, is some switches, lamps, desk lamps, sockets, wires and cables, chargers, batteries, and various instruments.

Hardware such as iron wire nails and electric meter switches refers to gold, silver, copper, iron and tin, and hardware is the mother of industry; The products of national defense foundation-hardware materials are usually divided into two categories: big hardware and small hardware.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific projects include: the management of enterprises by the board of directors and the administrative department of enterprises.

Or company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, managers' salaries, welfare expenses, etc. that should be borne by the enterprise in a unified way.

computation rule

Wages and additional wages and welfare expenses incurred by various departments of the company. Welfare expenses shall be paid according to the facts, and the part that does not exceed 14% of the salary payable to employees shall be deducted, and the excess part shall be subject to tax adjustment. Trade union funds The funds for trade union activities set aside by the company according to 2% of the wages payable.

Staff education funds shall be accrued at 2.5% of the staff education wages payable. The scope of expenditure mainly includes training materials, teachers' fees, outsourcing training fees, travel and transportation expenses for training teachers and outsourcing trainers, training consumables and spare parts, etc.

The housing provident fund paid by the housing provident fund company for employees is based on the post skill salary, and the accrual ratio is 10% for the company and 10% for the individual (the individual part is deducted from the individual salary).