Does the property company collect the operating income of decoration and metal?

Hello, the decoration deposit is not operating income. The purpose of the property management company to collect the deposit is to supervise the owners not to decorate illegally. After the renovation, the deposit will be returned to the owner. This is from the accounting point of view:

Receive a deposit

Debit: Bank deposit is 6,543,800+0,000.

Loan: Other payables are 6,543,800+0,000.

Seized money

Debit: Other payables are 654.38 million+.

Loan: non-operating income is 654.38 million+.

return a deposit

Debit: Other payables of 900,000.

Loan: 900,000 yuan from the bank.