What accounting subjects are included in the special housing maintenance funds?

Special maintenance funds for houses, also known as "public maintenance funds" and "special maintenance funds", refer to the funds that the owners of residential properties pay a certain amount of funds to a special account for the maintenance of public parts and facilities and equipment used in the property area, and authorize the owners' committee to manage and use them in a unified way.

Received special funds for housing maintenance to do:

Debit: Bank deposit:

Loans: other payables: housing special maintenance funds;

The repair costs are as follows:

Borrow: other payables: housing special maintenance funds;

Loans: bank deposits