Whether it is a small enterprise or a large enterprise, the accounting treatment of maintenance fees should be included in these subjects according to the amount and the purpose of the house: (1) management expenses (2) fixed assets (3) manufacturing expenses (4) fixed assets.

1, maintenance is the management office, and the amount is small, which can be directly included in the management expenses.

2. Maintenance is the management of the house, but the amount is large, and the house belongs to the unit, so the value of fixed assets should be increased.

3, if the maintenance is a production workshop, the amount is small, can be included in the manufacturing costs.

4. If the factory building is under maintenance, and the amount is large, and the house property belongs to the enterprise, it should also be included in the original value of fixed assets.

Autonomous public housing

1. The main business is to apply for house maintenance to the owners' committee or neighborhood committee (hereinafter referred to as neighborhood committee) where the house is located;

2. After the residents' committee verifies that it belongs to the scope of housing maintenance, and puts forward the detailed budget of housing maintenance and the list of relevant owners who share the housing maintenance costs, consult the owners' opinions and fill out the application form for the use of self-managed public housing maintenance funds accordingly (online download and copy can be made) and send it to the original selling unit;

3. After receiving the application form, the original selling unit shall print the bank deposit statement at the maintenance fund deposit bank and fill in the "Approval Form for the Use of Self-managed Public Housing Maintenance Fund" and "Withdrawal List of Self-managed Public Housing Maintenance Fund", and go through the examination procedures for withdrawal of maintenance fund at the City Housing Security Center with relevant information;

4. After approval, the original selling unit will deposit the approval documents and related materials in the bank for transfer according to the opinions of the neighborhood committees, and directly transfer them into the designated account of the neighborhood committees, and the neighborhood committees will use the maintenance funds for the actual maintenance of the houses.

Zhiguangongfang

1. The applicant for the repaired house applies to the owner's committee or neighborhood committee (hereinafter referred to as neighborhood committee) where the house is located. After receiving the application, the neighborhood committee shall inquire about the storage of the housing maintenance fund to be repaired from the district real estate management department;

2. The district real estate management department will feedback the inquiry about the maintenance fund to the neighborhood committee, and the neighborhood committee will consult the opinions of the relevant owners and put forward written opinions on agreeing to use the maintenance fund;

3. The neighborhood committee is responsible for entrusting the housing maintenance enterprise and proposing the housing maintenance budget;

4. The residents' committee shall submit the housing maintenance budget, the list of owners and the written opinions on agreeing to use the maintenance fund to the district real estate management department for review. After being audited by the district real estate management department, the neighborhood committee selects the maintenance enterprise, signs the maintenance contract and organizes the implementation;

5. The neighborhood committee to the district real estate management department for maintenance fund withdrawal procedures.