Is the SMS service fee of Industrial Bank financial or administrative charge?

Financial expenses refer to all kinds of expenses incurred by enterprises in the process of production and operation to raise funds. Including interest expenses (minus interest income) incurred in the production and operation of enterprises, net exchange losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, bond printing fees, foreign loan guarantee fees and other financial expenses incurred in financing.

Bank SMS service fees should be attributed to financial institutions, and it is more appropriate to include financial expenses for accounting.