Borrow: management fee-maintenance fee

Loan: bank deposit (cash on hand)

2. Overhaul expenses can be accrued or prepaid. However, according to the provisions of China's tax law, the withholding of major repair costs needs to be approved by the competent tax authorities before it can be charged before tax.

Withholding:

Borrow: management fee-maintenance fee

Loan: prepaid expenses

Consumption time:

Borrow: prepaid expenses

Loan: bank deposit (cash on hand)

To be amortized:

When it happens:

Borrow: Long-term deferred expenses

Loan: bank deposit (cash on hand)

Monthly amortization:

Borrow: management fee-maintenance fee

Loan: Long-term deferred expenses