According to the corporate accounting system (standards), there is no accrual of maintenance fees or funds, so they should be directly included in the current profit and loss (management expenses) when they actually occur, and maintenance funds cannot be accrued in advance.

If provision must be made, it is recommended that the lender include "accrued expenses" or "special payables", which is more reasonable.

Debit: Administrative expenses-maintenance expenses Credit: accrued expenses-maintenance fund/Special payables-maintenance fund Then write it off when used.

###But we are an industrial enterprise, and the industrial accounting we implement is to accrue maintenance funds according to the requirements of public institutions. ###Only units that implement the accounting system of public institutions need to accrue maintenance funds.