How to account for the annual inspection fee of elevator in company property?

1, the daily annual inspection and maintenance expenses of elevators should be recorded in the "management expenses-maintenance expenses" subject:

Borrow: management fee-maintenance fee,

Loan: bank deposit.

2, elevator maintenance fees, financial regulations, can not meet the improvement standards of fixed assets, directly included in the current profit and loss, can be recorded as management fees.

The so-called improvement of fixed assets generally requires extending the service life of assets for more than 2 years, or the value of assets reaches more than 20%.