Wire transfer fee COGS or business expense when flipping

[Aiyman Khan]

Hi I am new to flipping and bookkeeping both so please bear with me, if I am not wrong I will be putting the cost of a wire transfer fee into cost of goods sold for a specific property, or would they go into my business expenses? for situation like wiring money to a contractor or  wiring an attorney funds for purchase of a property. Bonus question, 🤭Also what account would tools go into? Does anyone have a breakdown of the chart of accounts or a QuickBooks guide specific to flipping?