Can property fees be recorded as costs?

Under normal circumstances, the total annual property fees will be recorded on an average monthly basis. When collecting the annual property fee: debit cash, credit the accounts received in advance, and confirm the income according to the month in which the fee belongs; debit the non-operating income and credit the accounts received in advance.

Legal objectivity:

"Measures for the Administration of Property Service Charges" Article 5 Property service charges shall follow the principles of reasonableness, openness and adaptability between fees and service levels. Article 8 of the Measures for the Administration of Property Service Charges shall be clearly marked according to the provisions of the competent pricing department of the government, and relevant information such as service contents, service standards, charging items and charging standards shall be publicized in a prominent position within the property management area. "Property Management Regulations" Article 41 The owner shall pay the property service fee in accordance with the provisions of the property service contract. If the owner and the user of the property agree that the user of the property shall pay the property service fee, the owner shall bear joint and several liability from the agreement. Property that has been completed but has not been sold or handed over to the property buyer shall be paid by the construction unit.