Good morning, @samra areej. 

Thanks for joining in on this thread. 

The best route would be to consult with your accountant to be sure on how to categorize this. They'll be able to give you accounting advice based on how your business is ran. 

You can review the other guides listed on this thread in the above responses to get more details about categories. 

I'm only a post away if you need me. Have a wonderful day!