Hello, regarding your question, I think environmental protection expenses should be included in the management expenses, which are all kinds of expenses incurred by the enterprise administrative department for organizing and managing production and business activities. Management expenses include specific items: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, managers' salaries and welfare expenses, etc., which are incurred by the board of directors and the administrative department in the operation and management of the enterprise.