How to calculate the heating fee charged by the property company for heating residential users?

It should be earmarked, including coal burning. Heating system maintenance. As well as labor costs and energy consumption such as water and electricity. You can issue a heating bill. Because this is the service certificate of both the supply and demand sides.

Accounting treatment:

The heating fee charged by the property company is accounted for according to the operating income.

Debit: bank deposit-* * bank

Loan: income from main business

Loan: taxes payable-business tax payable