According to the accrual basis:
Income: As long as it is delivered or received by express delivery, it is regarded as income.
Cost: incurred wages, vehicle depreciation, etc. Can be used as a cost.
Accrual basis, also known as the principle of receivable and payable basis, refers to determining the income and expenses of the current period based on receivable and payable, regardless of whether monetary funds are received or paid in the current period. In other words, the time confirmation of all elements, especially the time confirmation of income and expenses, is based on the premise that rights have been formed or obligations (responsibilities) have occurred.