您所说的有依据吗？

    建设充电站，是计入固定资产的。您所说的建设充电站计入销售费用显然是不可能的。一个公司买了一些设备，只是现金转为固定资产，而不是直接亏损。
    至于换电站运营（比如您说的免费权益），从会计准则上说应该计入营业成本。换电站运营是独立公司，以这个主体而言，收入是换电用户支付的费用，成本是用电支出、人员成本、租地成本等。

    您发帖后，我专门去看了蔚来年报。里面是这样描述的：
    Selling, general and administrative expenses in the fourth quarter of 2023 were RMB3,972.7 million (US$559.5 million),representing an increase of 12.6% from the fourth quarter of 2022 and an increase of 10.1% from the third quarter of 2023.Excluding share-based compensation expenses, selling, general and administrative expenses (non-GAAP) were RMB3,781.5 million (US$532.6 million), representing an increase of 16.1% from the fourth quarter of 2022 and an increase of 10.4% from the third quarter of 2023. The increase in selling, general and administrative expenses over the fourth quarter of 2022 and the third quarter of 2023 was mainly attributable to (i) the increase in personnel costs related to sales functions, and (ii) the increase in sales and marketing activities.
    Selling, general and administrative expenses for the full year of 2023 were RMB12,884.6 million (US$1,814.8 million),representing an increase of 22.3% from the previous year. Excluding share-based compensation expenses, selling, general
and administrative expenses (non-GAAP) were RMB12,116.7 million (US$1,706.6 million), representing an increase of 25.8% from last year.

    里面压根没有提换电权益的事。

【 在 gaozhuang1 的大作中提到: 】
: 包括的，连换电站的免费权益都在里面，还有牛屋的活动管理费用
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