In which account is the elevator maintenance fee charged by the property included?

The elevator maintenance fee charged by the property includes: management fee and maintenance fee.

The accounting of management expenses includes: company funds, employee education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance fees, unemployment insurance fees, board members' fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.

The tax payable is subject to local education surcharge and enterprise income tax. If there is income, income tax will be accrued quarterly. . There may be other taxes required by some taxes. If ordinary companies pay maintenance premiums to property companies, they should be recorded as management fees, other expenses or property fees.