How to do the accounting entry of elevator inspection fee

What kind of enterprise is it? If there is only one project in the real estate development industry, the development cost-development management fee-project management fee (loan: bank deposit or accounts payable or cash) will be directly (borrowed). If it is two projects, it must be included in the development management fee first, and then allocated to the development cost-development management fee-project management fee of each project at the end of the month.

If it is a general industrial enterprise. The workshop elevator is included in the manufacturing cost. The elevator in the office building is included in the management fee.