The special maintenance fund of the property management company belongs to the owner, which is specially used for the maintenance, renewal and transformation of the * * * parts and facilities of the property after the expiration of the property warranty period, and shall not be used for other purposes.

(1) when special maintenance funds are received,

debit: bank deposit,

loan: special payable,

(2) when special maintenance expenses are used,

debit: special payable,

loan: bank deposit.