The maintenance equipment and related materials for maintenance purchased by the property management company are included in which accounting subject.

1. The purchased maintenance appliances and related materials for maintenance are suggested to be included in the accounting of raw materials and low-value consumables;

2. When using, it is suggested that the cost of general maintenance tools and materials be included in: main business cost-maintenance cost,

3. For tools and large-scale tools and equipment with higher value, they can be included in fixed assets and amortized by the fixed-term method.