Before the opening of the mall, should the property fee be placed in the cost account or the expense account?

The property fee before the opening of the mall is credited to the expense account.

The expenses incurred before the start-up of a new company are generally directly recorded in the management expenses-start-up expenses. If the amount is relatively large, it can also be included in the long-term prepaid expenses-organization expenses, which will be shared monthly after the official opening. According to the actual situation of the company, but once adopted, it shall not be changed. All of them are included in the management fee, and the bank interest received in the future will also offset the management fee. The finer the management fee, the better.

Management cost

Refers to all kinds of expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.