Which of the following is classified as invisible item in balance of payment?

Salaries of expatriates are classified as an invisible item in balance of payment. Invisible items are transactions that do not involve physical movement of goods or money across borders, and thus do not have a direct impact on a country's foreign exchange reserves. Salaries of expatriates refer to payments made by a company in one country to employees who are citizens of another country and are working in a foreign country. This type of transaction is not recorded as an export or import, but rather as an outflow or inflow of money in the country's balance of payment accounts, which is a record of all international transactions between a country's residents and the rest of the world over a specified period of time.