Accounting entry of elevator maintenance fee

The elevator maintenance fee accounting entries,

1, the daily annual inspection and maintenance expenses of elevators should be recorded in the "management expenses-maintenance expenses" subject:

Borrow: management fee-maintenance fee,

Borrow: tax payable-value-added tax payable-input tax,

Loans: bank deposits, etc.

2. Elevator maintenance fees, according to the financial system, which fail to meet the improvement standards of fixed assets, are directly included in the current profits and losses and can be recorded as management expenses.

The so-called improvement of fixed assets generally requires extending the service life of assets for more than 2 years, or the value of assets reaches more than 50%.

Those that meet the improvement standards of fixed assets shall be included in the fixed assets and amortized by stages.