Accounting entries for electricity and service charges of charging piles

Electricity and service charges are different in nature and use.

The electricity and service charges of charging piles need to be handled separately in accounting because of their different nature and uses. Electricity charge is the cost directly used by enterprises for production and business activities, and service charge is the cost incurred by enterprises for maintaining and managing charging piles. Accounting treatment needs to be treated separately in order to reflect the cost structure and operating results of enterprises more accurately.