How to accrue the unexpired property fee?

What does not happen should be included in accounts receivable, and should be included in management fees after receiving property fees. There are many other accounting entries related to property fees. Where the enterprise pre-stores the management fee, it shall be:

Borrow advance payment-property fee

Lend bank deposits/cash on hand

When sharing monthly, the accounting entries should be:

Loan management fee-property fee

Loan prepayment-property fee

Property management fees charged by property management companies should be accounted for as main business income. The accounting entries are as follows:

Borrow bank deposits (or cash on hand)

Income from main business of loan

Property fees paid by enterprises (or individual industrial and commercial households) as property fees for office buildings should be recorded as period expenses.