Property companies collect property fees once a month, and some pay them once a year. If the owner pays the property fee in advance and needs to return it when moving, how should he calculate it?

If the house is sold, it can be negotiated with the owners and the property fee can be transferred between the owners.

If the house is not sold, the property fee should not be refunded to the owner.

Specific operation:

Borrow: prepaid expenses

Long - term deferred and prepaid expenses

Loan: bank deposit/cash

However, if the amount paid is not large, it can be directly included in the long-term deferred expenses. As far as I know, you need to issue a receipt for the refund, and then let the owner sign for it, but this should be written in red ink. You can use this to keep accounts.