In my view, fees should be for something I receive; either a good or a service.
Any other expenses aren’t mine, they’re the expenses of the person providing the good or service, and should be included in the fee they charge.
Now it’s perfectly fine to also provide a breakdown of the expenses that go into that fee, but what you agree to pay should be what you pay, and the breakdown should just be so you can understand why you’re paying more than your grandmother out in the boondocks for the exact same good/service.