What accounting subjects does the property management company charge?

Rent, property management fee and water and electricity fee all belong to the accounting scope of management fee, manufacturing fee and sales fee.

1, such as rent, property management fees, utilities, etc. The expenses incurred by the administrative department of this unit are all included in the "management fee" subject.

2. Whether the rent, property management fees and utilities incurred by the sales department of this unit are included in the "sales expenses" subject.

3. Are the rents, property management fees and utilities incurred by the production department of the unit included in the "manufacturing cost" item?

Extended data:

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

1. Maintenance expenses of public property and its supporting facilities, including maintenance expenses of external walls, stairs, pedestrian 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 mechanical equipment, equipment and mechanical facilities.

2. Salaries of managers, including wages, allowances, welfare, insurance, clothing expenses, etc.

3, public * * * lighting, fountains, lawns and other public utilities expenditure.

4. Expenses for purchasing and renting necessary machinery and equipment.

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

6, garbage cleaning, pool cleaning and disinfection costs.

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

8, the public * * * area of flowers and grass maintenance costs.

9. Renewal reserve, that is, the renewal cost of property supporting facilities.

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