This is a difficult question to answer definitively because it depends on the specifics of the situation. However, there are a few general categories that bonuses could fall under.
One possibility is that bonuses are a form of compensation expense. This would make sense if the bonuses are given to employees in recognition of their work or performance. In this case, the bonuses would be considered a part of the employee's compensation and would be reported as such on the company's financial statements.
Other Operating Expenses
Another possibility is that bonuses are considered other operating expenses. This would be more likely if the bonuses are given for reasons other than employee performance, such as for meeting sales targets or for completing a project on time and under budget. In this case, the bonuses would be reported as other operating expenses on the company's financial statements.
In conclusion, it is difficult to say definitively which expense category bonuses come under. It depends on the specifics of the situation. However, the two most likely possibilities are compensation expense and other operating expenses.