What are the accounting subjects of the property fees paid by the company? Which subsidiary ledger should I make under the management expenses?

The property fees paid by the company to the business premises are included in the sales expenses, the property fees paid by the company to the production premises, the manufacturing expenses and the management expenses. As for the detailed account below the first-level account, you can set it yourself. Separate subheading of property fees can be directly included.

Property fee refers to the fees charged by property owners and users who entrust property management units to carry out daily maintenance, repair, renovation and other services for houses, buildings and equipment, public facilities, greening, sanitation, transportation, public security, environment and other facilities related to residents' lives in residential areas. Property fees are divided into four levels.

The cost of overhaul, medium repair, renewal and transformation of the parts and facilities used by the property shall be paid by special maintenance funds and shall not be included in the expenditure or cost of property services.

In order to further standardize the behavior of property service charges, improve the transparency of property service charges, safeguard the legitimate rights and interests of owners and property management enterprises, and promote the healthy development of the property management industry, these Provisions are formulated in accordance with the Price Law of People's Republic of China (PRC), the Regulations on Property Management and the Provisions on the Implementation of Clearly Marked Prices for Goods and Services.