What expense category are transport costs?

There is no definitive answer to this question as it will depend on the specific business and their accounting methods. However, some common expense categories for transport costs include:

Operating Expenses

This is the most common category for transport costs and includes all costs associated with running the vehicles used for business purposes. This would include fuel, maintenance, repairs, and depreciation.

Overhead Expenses

Overhead expenses are those that are not directly related to the production of goods or services but are necessary for the business to function. Transport costs could be included in this category if they are not directly related to the production process.

Capital Expenditures

Capital expenditures are those that are made to acquire or improve long-term assets. This could include the purchase of vehicles, or the improvement of transport infrastructure.