What are the detailed subjects and accounting methods of cost accounting for property management enterprises?

Provisions of the Ministry of Finance on Financial Management of Property Management Enterprises

Seventh enterprises engaged in property management activities, to provide maintenance, management and services for owners and property users. , in accordance with the provisions of the state included in the costs and expenses.

Eighth enterprises engaged in property management activities in the direct expenditure, included in the operating costs. Operating costs include direct labor costs, direct material costs and indirect costs. Enterprises that implement first-level cost accounting may not set indirect expenses, and related expenses are directly included in management expenses.

Direct labor costs include wages, bonuses and employee welfare expenses of personnel directly engaged in enterprise property management activities.

Direct material costs include all kinds of materials, auxiliary materials, fuel power, spare parts, low-value consumables and packaging materials directly consumed by enterprises in property management activities.

Indirect expenses include salaries, bonuses and employee welfare expenses of managers of the property management unit to which the enterprise belongs, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance expenses, labor protection expenses, security expenses, greening maintenance expenses, amortization of low-value consumables and other expenses.

Article 9 The paid use fees paid by enterprises for operating facilities and equipment shall be included in the operating costs.

Article 10 The paid use fee for the management house paid by an enterprise shall be included in the operating costs or management expenses.

Article 11 The expenses incurred by an enterprise in renovating or renovating its management premises shall be included in deferred assets, and shall be amortized into the operating costs or management expenses in installments within the effective use period.

Article 12 An enterprise may make provision for bad debts at the end of the year according to 0.3%-0.5% of the year-end balance of accounts receivable, which shall be included in the management expenses.

Bad debt losses incurred by enterprises, write off bad debt reserves. Recover the bad debts that have been written off and increase the bad debt reserve.

Bad debt losses incurred by enterprises without provision for bad debts shall be included in management expenses. Recover the bad debts that have been written off and offset the management expenses.

Please determine the accounting subjects according to the above provisions, the actual situation of the enterprise and the Accounting System for Enterprises.