Salary can be considered as a component of direct or indirect labor cost, depending on the context. According to the 企业会计准则第9号——职工薪酬（2014）, it is classified as a职工薪酬, which includes various forms of compensation and benefits provided to employees for their services. In the context of inventory or product cost, salary would typically be included in the cost of goods sold as part of the manufacturing overhead or direct labor costs if it can be directly attributed to the production process. In a broader sense, it contributes to the operating costs of a business, falling under categories like cost of sales, management fees, selling expenses, or financial expenses as per the 企业会计准则第30号——财务报表列报（2014）.