Payment of salaries to partners is an appropriation of divisible profit. This means that the payment of salaries to partners is considered as a distribution of the profits of the business and reduces the amount of profit available to be shared among the partners. It is not a charge to the profit and loss account or the trading account, which are used to record expenses and revenues related to the day-to-day operations of the business. Additionally, payment of salaries to partners is not an appropriation of interest on capital or interest on current account, as these relate to the return earned on investments made by partners in the business.