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Clinic staff salaries and Consultation fee doctors

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Hi Sir

we are looking after Accounts of a Children clinic

Could some one please advise whether below of the items can be categorized under direct expense or Indirect Expense

1.Clinic staff salaries
2.Consultation fee doctors

Thanks in advance
Replies (3)

1. Indirect Expenses

2. Direct Expenses

 

 

Direct income second one

Indirect expenses and 2nd Direct income


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