How to calculate the dredging fee of corridor pipeline

If it is a common enterprise's corridor pipeline dredging fee, it is included in the management fee account, and the accounting treatment is,

Borrow: management fee,

Loan: bank deposits and other subjects. If the corridor pipeline dredging fee incurred by the property company is included in the main business cost accounting, the accounting treatment is,

Borrow: main business cost,

Loan: bank deposits and other subjects.