Hi, could anyone advise me as to whether the following come under cost of sale or expenses. We develop and host websites for some of our clients. As such we register domains for them and pay the annual registration fee to maintain these domains. This cost is then passed on to the client in our annual management fees. As we host quite a few sites we hire dedicated servers in the US to place our sites on. These servers site our own websites as well as our clients. Where do I account for these costs, cost of sale or expenses. Does it make much of a difference? Thanks.