Job Recruitment Website - Property management - The temporary operation period of my property management company is three years. Will the purchased office supplies, such as computers, office desks and chairs, be used as fixed assets?
The temporary operation period of my property management company is three years. Will the purchased office supplies, such as computers, office desks and chairs, be used as fixed assets?
Office supplies: recorded according to the purchase price. Because the operating period is three years, all fixed assets are depreciated according to three years. This method is optional, usually the average life method, and the computer can accelerate depreciation (double declining balance method or sum of years method can be used).
The water fee and property fee of the income are included in the operating income.
Expenditure on water well construction is included in the cost of water well entry, and subsequently included in the operating cost of each period according to depreciation, which matches the water fee of income in each period.
There are also property management fees (workers' wages, etc.). ), when it occurs, it is included in the operating cost.
A general principle is that income and expenses should be matched, and the specific treatment should be based on the relevant accounting books.
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