It represent bonus for management level that the company can achieve goal in all area (global , regional and affiliate).Per discussed with K.Duangporn found that at end of year, parent company will evaluate and summarise performance of every Global companies whehter each company can meet goal or not. Then there will be Estimate Bonus Payout to affiliate company recorded as Non-operating Bonus Then, the company will record bonus expense in #7001740 to show separate from operating bonus.