1. financial expenses: if the performance bond expenses are mainly used to improve the financial situation of the enterprise, for example, to obtain financing or cope with financial risks, then the performance bond expenses can be included in the financial expense account.
2. Management fee: If the performance bond fee is mainly used for the management purpose of the enterprise, such as improving the operating efficiency or quality, then the performance bond fee can be included in the management fee account.
3. Insurance cost: The performance bond is related to insurance. If the performance bond cost is similar to the insurance cost, it can be included in the insurance expense account.