Should the property account be a financial account or a running account?

Property items are financial accounts. The accounting of property accounting mostly involves the accounting treatment of bills, such as collecting property fees. Expenditure bills for property security, cleaning, greening and maintenance of public facilities. Bills of daily expenses of the company, such as utilities, office expenses, communication expenses, manager's salary, vehicle expenses, etc. Secondly, property companies are subject to business tax, and the business tax rate is 5%. The taxes involved are: business tax, urban construction tax, education surcharge, local education surcharge, stamp duty, personal income tax, property tax, land use tax, income tax, etc.