Hi Mohit, the reason that the employee salary is not taken as operational expenses, is because all the employees are not directly related to production. I agree that the cook's salary and the server's salary can be considered as operational expenses. But the Manager's salary and the cleaner's salary cannot be taken as operational expenses. It depends on the company's policy if they want to include it. Since Dominoes has not done it from the beginning, So they cannot change it now. In accounting we used to take wages as operational expense and not salary, for a manufacturing unit. Please still confirm from the faculty