UK Direct expenses for coffee shop accounting


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For a coffee shop business:

Are the following expenses direct expenses?

1. The rent paid to rent a chip and pin terminal to take payments

2. The service charges paid to the bank to process the card payments.
 
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Fidget

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What sort of coffee shop business is it? Is it like a Starbucks, or just a sole trader with one shop unit, or maybe just of one of them stall things you see at train stations and airports?
 

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