What subjects does the air conditioning maintenance fee include?

Specific analysis of specific circumstances:

1, if it is an office air conditioner.

Borrow: management fee-maintenance fee

Loan: bank deposit (or cash on hand)

2. If it is workshop air conditioning.

Borrow: manufacturing cost-maintenance cost

Loan: bank deposit (or cash on hand)

The specific setting of accounting subjects can be based on the actual situation of your unit. For example, if you are an enterprise that produces air conditioners and air conditioners are products, they need to be included in the cost. The setting of accounting subjects can classify the increase and decrease of various accounting elements at a glance, thus providing a series of specific classified accounting indicators for the internal management of enterprises and related parties.