How to make an account of the distribution box purchased by the property company

Generally speaking, the power distribution facilities in residential areas should belong to public facilities in residential areas.

1 public facilities should be paid by the owner's maintenance fund, and treated as purchase advance payment-recorded in the relevant subjects of "accounts receivable";

2. If it belongs to the public facilities maintained by the property management company according to the terms of the signed property service contract, it should be included in the operating cost of the property management company, that is, the subject of "main business cost";

3 does not belong to the above situation, the property management company can be in accordance with the expected service life of fixed assets or low-value consumables accounting treatment.