# Hiring agency expense & Publishing expense

**URL:** <https://www.protaxcommunity.com/t/hiring-agency-expense-publishing-expense/5720>\
**Category:** Tax Topics\
**Created:** [April 2, 2022, 12:22am UTC](https://www.protaxcommunity.com/t/hiring-agency-expense-publishing-expense/5720 "2022-04-02T00:22:00Z")\
**Posts on this page:** 6\
**Page:** 1

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**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\
**Post date:** [April 2, 2022, 12:22am UTC](https://www.protaxcommunity.com/t/hiring-agency-expense-publishing-expense/5720/1 "2022-04-02T00:22:00Z")

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Where on the T2125 would you categorize a **hiring agency** expense?  
The **hiring agency** is used to hire new subcontractors for the business.

My thoughts were one of the following:

- Line 8860 – Professional fees
- Line 8871 – Management and administration fees

Also, where on the T2125 would you categorize a **publishing expense** related to publishing a book?

My thought is Line 8860 – Professional fees

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**Author:** ![obhorst](https://avatars.discourse-cdn.com/v4/letter/o/a88e57/32.png) [@obhorst](https://www.protaxcommunity.com/u/obhorst)\
**Post date:** [April 2, 2022, 1:06am UTC](https://www.protaxcommunity.com/t/hiring-agency-expense-publishing-expense/5720/2 "2022-04-02T01:06:09Z")

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For the hiring agency, I would use 8860. Publishing expense is cost of Goods Sold.

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**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\
**Post date:** [April 2, 2022, 6:12pm UTC](https://www.protaxcommunity.com/t/hiring-agency-expense-publishing-expense/5720/3 "2022-04-02T18:12:45Z")

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What line would you put publishing expense on 8450?

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**Author:** ![obhorst](https://avatars.discourse-cdn.com/v4/letter/o/a88e57/32.png) [@obhorst](https://www.protaxcommunity.com/u/obhorst)\
**Post date:** [April 2, 2022, 9:26pm UTC](https://www.protaxcommunity.com/t/hiring-agency-expense-publishing-expense/5720/4 "2022-04-02T21:26:54Z")

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I would use 8360 or 8450 in the Cost of Goods section.

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<div class="post-metadata">

**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\
**Post date:** [April 2, 2022, 9:45pm UTC](https://www.protaxcommunity.com/t/hiring-agency-expense-publishing-expense/5720/5 "2022-04-02T21:45:15Z")

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Thank you @obhorst I really appreciate your replies. I hope you have a nice weekend!

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**Author:** ![jyliucpa](https://avatars.discourse-cdn.com/v4/letter/j/9d8465/32.png) [@jyliucpa](https://www.protaxcommunity.com/u/jyliucpa)\
**Post date:** [April 2, 2022, 10:29pm UTC](https://www.protaxcommunity.com/t/hiring-agency-expense-publishing-expense/5720/6 "2022-04-02T22:29:06Z")

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If it’s professional income, taxcycle actually suggests putting it in the expense section instead of the cost of goods section. I wonder if it matters putting revenue as business income instead of professional income.

Also, for sole proprietor that incurred training cost, , where would you record such expense? I was thinking, even if T2202 is issued for such training, maybe recording such training if benefits business, will be a better option?