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How to deal with the water and electricity bill of the property company?

Water and electricity charges of the property company (such as collection and payment) are recorded when received.

Borrow: bank deposits and other subjects,

Credit: other payables.

At the time of payment,

Debit: other payables,

Loan: bank deposits and other subjects.

Property company utilities (if it is for personal use), accounting treatment is,

Borrow: management fees and other subjects,

Loan: bank deposits and other subjects.