Should I enter amounts I pay for display racks (I sell my products at street fairs) on Schedule C, line 39 or line 48?

[kzalynn]

Tables and racks that are used only to display products for sale at street fairs: {Line 39 - Other costs: those costs incurred to prepare products for sale} or {Line 48 - Other business expenses}?  

[DawnC0 · Accepted solution]

Use Line 48, Other expenses, Part V of Schedule C.  Line 39 is for Cost of Good Sold, which is for direct inventory costs.