Clinic staff salaries and Consultation fee doctors

Kishore Nuthalapati (Accountant for multiple small entities)   (171 Points)

11 May 2023  
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