Daily P&L statement question?

["Michael Clark" <clarkmj@xxxxxxxxxxx>]

I cannot remember but when your commissions are broke down, are transaction
fees associated with the exchange or your broker i.e.

Commission				####   to your broker
CLR/EXCH/BRKG/REG Fees		####   to the exchange
Transaction Fees	    		####   to ????

Thanks 
Mike Clark
clarkmj@xxxxxxxxxxxxxxxx