What accounting subjects does the property fee include?

Office property fees paid by ordinary units are included.

Borrow: management fee-property management fee

Loan: cash/bank deposit

If the property fee is pre-stored, the entry is as follows:

Borrow: prepaid expenses-property fees

Loan: cash/bank deposit

Monthly contribution:

Borrow: management fee-property fee

Loan: Prepaid fee-property fee

The monthly allocation is the total amount you actually paid in advance/the month you paid in advance.

The enterprise reimburses the property management fee of its house for the management personnel, which is included in the

Borrow: welfare expenses-reimbursement of employee property expenses

Loan: cash/bank deposit

Property management fees charged by property management companies are included in

Main business income-property management fee

Extended data:

The property management fee of commercial housing generally consists of the following items:

(1) Maintenance expenses of public property and supporting facilities, including external walls, stairs, walkways, elevators (escalators), central air conditioning system, fire fighting system, security system, television audio system, telephone system, power distribution system, water supply and drainage system and other machines, equipment, machinery and facilities.

(two) the salary of management personnel, including wages, allowances, welfare, insurance, clothing costs, etc.

(3) public utilities expenditure, such as public lighting, fountains, watering grass, etc.

(4) Expenditure on purchasing or leasing necessary machinery and equipment.

(5) Expenditure on property insurance (fire insurance, disaster insurance, etc.). ) and various liability insurance.

(6) Cost of garbage cleaning, pool cleaning, disinfection and pest control.

(7) Cleaning expenses of public places, curtain walls and walls.

(8) Flowers and plants planting and maintenance costs in public areas.

(9) Update the reserve fund, that is, the cost of updating the supporting facilities of the property.

(10) Fees for hiring lawyers, accountants and other professionals.

(1 1) Holiday decoration expenses.

(12) manager's remuneration.

(13) Administrative office expenses, including miscellaneous expenses such as stationery and office supplies, and public relations expenses.

(14) Public TV receiving system and maintenance cost.

(15) Other reasonable management expenses.

For other items, please refer to the specific regulations of the relevant property company. The relevant property company reserves the right of final interpretation.

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