Fees & Charges
<p>Fees & Charges in Australian Special Purpose Financial Reporting classification methodology is a traditional category that may be ambiguous.
 
A <b >fee</b> is the <a href="https://en.wikipedia.org/wiki/Price" title="Price" >price</a> one pays as <a href="https://en.wikipedia.org/wiki/Remuneration" title="Remuneration" >remuneration</a> for rights or services.
 
Ambiguity exists between -
Fees & charges and Membership fees
Fees & charges and Human Resource Costs --->Consultants fees or some fee for service charged by a contractor.
 
For the purposes of LodgeiT Classification, 
DO NOT USE Fees & Charges to classify any easily recognisable human resource cost to.
 
Refer to the sub-categories of Fees & Charges for examples of expense line items that should be classified to this sector.
 
Note the following are fees categories and yet, traditionally, have their own separate categories. For the sake of familiarity, we've continued the tradition with our LodgeiT Chart of Accounts - 
 
Accounting Fees 
Actuarial Fees
Audit Fees
Auspicing Fees
Bookkeeping Fees
Legal Fees
Subscriptions & Memberships (Subscription fees & Membership fees)
 
 </p>