The amortization of materials and supplies (condiments, napkins, blankets, tea, etc.) and some low-value consumables (tables and chairs, etc.) used by the catering department should be recorded as "operating expenses".

Of course, the wages and bonuses paid by the staff of the catering department are amortized into the expenses.

Generally, those that have little to do with the cost are included in the expenses, which is no different from the accounts of industrial enterprises, except that they are included in the management expenses in the industry, basically. Catering industry is included in operating expenses.