Ask the property company about the collection and payment of electricity charges.

If the power company actually collects 10000 kwh, the user actually uses 9000 kwh, and the remaining 1000 kwh is for personal use. Or, the property management company also has an electric meter for its own use, which can read. Because logically speaking, it is the user's own use plus the property's own use plus public use, which is equal to the power company's charge.

There is nothing wrong with your account handling. You are offsetting other receivables with other payables (electricity paid by users), and then transferring the electricity used by the property management company from other receivables to management fees, and borrowing from management fees to other receivables. These two figures should be the actual charges of the power company this month.

Because the electricity charge received in advance at the beginning of the month is more than the actual amount, there is a balance in other receivables. It is correct to reflect the prepaid electricity bill.