On what account is the garbage fee paid by the property company to the sanitation?

The property company pays the sanitation garbage fee. If the main business of the property management company is garbage removal, the cost of operating the main business is recorded in the "main business cost" account. Otherwise, it belongs to the administrative department, and the expenses incurred for organizing and managing production and business activities are included in the management expense account.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.