Query on manager commision ?

Is manager's commission a charge or appropriation? I think it is a charge as it is debited to P & L A/c but since it is not provided in case of loss,then it should be an appropriation.Please tell me what is it actually and if it is a charge then how we will calculate it in case of loss?(as it is generally given that comm. is to be provided @ 5% on NET PROFIT..etc)