distributing profits according to operating income includes. Whether the consumable expenses of the catering partnership are included in the partnership agreement needs to be determined according to the specific situation and negotiation between the two parties. The consumable expenses include the cost of food raw materials, utilities, fuel, material consumption and amortization of low-value consumables, etc. These are all variable costs in the catering business process and are related to operating income. If the partners distribute profits according to operating income, the consumable expenses should also be shared in proportion. If the profits are distributed among the partners according to a fixed proportion or a fixed amount, then the expenses of consumables should be borne by the operators or otherwise agreed by both parties.