Which subject should the property management fee paid by real estate enter when making accounts?

1. The account of the developer includes the management fee-the initial property management fee (initial property start-up fund).

2. The account of the property is included in the main business income-prophase property management fee (prophase property start-up fund).

There are also some development enterprises that include the prophase property fee in the development cost, but according to the explanation of the local tax department, this practice is wrong, and the prophase property fee cannot be included in the cost.

The property management fee of commercial housing generally consists of the following items:

(1) Maintenance expenses of public property and supporting facilities, including external walls, stairs, walkways, elevators (escalators), central air conditioning system, fire fighting system, security system, television audio system, telephone system, power distribution system, water supply and drainage system and other machines, equipment, machinery and facilities.

(two) the salary of management personnel, including wages, allowances, welfare, insurance, clothing costs, etc.

(3) public utilities expenditure, such as public lighting, fountains, watering grass, etc.

(4) Expenditure on purchasing or leasing necessary machinery and equipment.

(5) Expenditure on property insurance (fire insurance, disaster insurance, etc.). ) and various liability insurance.

(6) Cost of garbage cleaning, pool cleaning, disinfection and pest control.

(7) Cleaning expenses of public places, curtain walls and walls.

(8) Flowers and plants planting and maintenance costs in public areas.

(9) Update the reserve fund, that is, the cost of updating the supporting facilities of the property.

(10) Fees for hiring lawyers, accountants and other professionals.

(1 1) Holiday decoration expenses.

(12) manager's remuneration.

(13) Administrative office expenses, including miscellaneous expenses such as stationery and office supplies, and public relations expenses.

(14) Public TV receiving system and maintenance cost.

(15) Other reasonable management expenses.

For other items, please refer to the specific regulations of the relevant property company. The relevant property company reserves the right of final interpretation.