Especially the salary of the fitness instructor. If there is a fitness class in the gym, you can set the main business income details according to the course items, and carry forward the main business costs according to the labor costs of the corresponding coaches.

If you only accept the money from the fitness card, you will first enter deferred revenue on the accrual basis, and get the income from the main business according to the income to be shared in each period. The depreciation of the corresponding gym equipment is included in the main business cost.

The key is to conform to the principle of proportionality.