How to deal with the difference between water and electricity charges charged by property companies?

Article 37 of Annex I of Circular No.36 also stipulates that the money collected on behalf of the entrusting party by issuing invoices in the name of the entrusting party is not an extra-price expense and does not need to be included in the income to pay value-added tax. Collection of electricity charges by property management companies: power supply enterprises or property owners issue electricity bills to tenants and entrust property management companies to collect electricity charges. The electricity charge charged by the property management company is not an out-of-price charge and does not need to pay value-added tax.

Borrow: cash on hand,

Loan: other payables-collection of utilities,

Write off when paying fees,

Borrow: other payables-collect utilities,

Loan: bank deposit.