How to calculate the clothes for security and cleaning bought by the property company?

Clothes for security and cleaning bought by property companies should be amortized year by year and cannot be written off at one time. Because cleaning clothes can be used for more than three years, they should be written off in three years, namely:

1, when purchasing: low-value consumables (cleaning clothes) loan: bank deposit.

2. Amortized loan in the first year: management fee 65438+ 0/3 of the original loan: low-value consumables (cleaning clothes).

3. Amortized loan in the second year: management fee13 of the original loan: low-value consumables (cleaning clothes).

4. Amortized loan in the third year: management fee13 of the original loan: low-value consumables (cleaning clothes).

After the above amortization, the cleaning clothes no longer exist, and it is reasonable to amortize the purchase cost once every three years.