How to calculate the maintenance business income of elevator sales company?

How to calculate the maintenance business income of elevator sales company?

Included in "other business income".

Elevator installation fees, installation personnel wages should be included in the installation income (other business income) corresponding to other business expenses. For elevator sales and installation, other business income is not charged separately, which refers to the income obtained from other daily activities other than the main business of various enterprises. Generally speaking, the income from other business activities is not large, the frequency of occurrence is not high, and the proportion of income is small. If it is charged, the salary of the installer should be included in the sales cost-labor cost accounting.

Recognition conditions of income

The amount of income can be measured reliably, that is, the total amount of income from providing services can be estimated reasonably;

(2) Relevant economic benefits are likely to flow into the enterprise, which means that the possibility of recovering all labor income is greater than the possibility of not recovering it;

(3) The completion progress of the transaction can be reliably determined, that is, the completion progress of the transaction can be reasonably estimated;

(4) The costs that have occurred and will occur in the transaction can be reliably measured, that is, the costs that have occurred and will occur in the transaction can be reasonably estimated.

Compared with "main business income", "other business income" accounts for a small proportion or is in a secondary position in the business income of enterprises, but if fraud occurs, it will often directly affect tax revenue. Well, Bian Xiao has temporarily introduced the above-mentioned question "How to calculate the maintenance business income of elevator sales companies". If you have any questions after reading it, you can consult Bian Xiao more!