Accounting entries of households paying elevator use fees

Operating income is a first-class accounting subject stipulated by the accounting system. As a property management company, you should also implement state regulations. Don't treat property fee income as a first-class subject. Elevator fee, property fee, health fee, etc. Can be used as a secondary subject. Your expenses are all property fees, so don't use other business income. Therefore, the accounting entries of elevator fees are as follows: Debit: cash. Generation: Operating income-elevator fee income. For reference only.