What subjects are included in the plant lease fee and what account is the production workshop rent i

The rent of the plant shall be directly included in the "manufacturing expenses" account if the lease term is less than one year, and the "long-term amortized expenses" account shall be included in the "long-term amortized expenses" account if the lease term is more than one year, and will be amortized evenly during the lease period. Accounting Treatment:

1. When paying, borrow: long-term amortized expenses.

Credit: Bank deposits.

2. When amortizing, borrow: manufacturing costs.

Credit: Long-term amortized expenses.

The Accounting Standards for Business Enterprises retain the account of "long-term amortized expenses" to account for the expenses that have been incurred by the enterprise but should be borne by the current period and subsequent periods with an amortization period of more than one year. For example, the improvement expenses incurred in the fixed assets leased in the form of operating leases.

Rental expenses and improvement expenses incurred in fixed assets leased in the form of operating leases. In general, if the benefit period of the lease term and the improvement expenses incurred exceeds one year, the "long-term amortized expenses" account should be set up for accounting. When the rent is prepaid, the "long-term amortized expenses" are debited, bank deposits are credited, etc.; When amortized in installments, the associated costs are debited and the "long-term amortized expenses" are credited.

The improvement expenditure incurred shall first be collected through "construction in progress", debited to "construction in progress", and credited to "raw materials", "taxes payable", "employee remuneration payable", etc.; When it is delivered to the predetermined usable state, it will be transferred to "long-term amortized expenses", debited "long-term amortized expenses", and credited to "construction in progress"; Reasonable amortization is made based on the shorter of the remaining lease term and the remaining useful life of the leased asset, and the relevant costs and expenses are debited and the "long-term amortized expenses" are credited.

Hello, the plant lease fee should be included in the manufacturing expense.

Borrow: manufacturing costs.

Credit: Bank deposits.

The allocation of manufacturing expenses is made at the end of the month.

Borrow: production cost - a product.

bProducts. credit manufacturing expenses.

Included in the manufacturing cost - rent expense account accounting.

The rental fee of the production workshop is generally included in the management expenses. Expenses related to production and operation.

It is appropriate to include the depreciation expense in the manufacturing expense account with reference to the production workshop, and the rent paid in the production workshop is also included in the manufacturing expense account.

Borrowing manufacturing costs, lending bank deposits.

The rent of the production workshop is included in the "manufacturing expenses".

The rent of the production workshop shall be amortized to the production expense account.

The rent of the plant shall be directly included in the "manufacturing expenses" account if the lease term is less than one year, and the "long-term amortized expenses" account shall be included in the "long-term amortized expenses" account if the lease term is more than one year, and will be amortized evenly during the lease period. Accounting Treatment:

1. When paying, borrow: long-term amortized expenses.

Credit: Bank deposits.

2. When amortizing, borrow: manufacturing costs.

Credit: Long-term amortized expenses.

Manufacturing expenses refer to the indirect costs incurred by the enterprise in the production of products and the provision of labor services, including water and electricity expenses incurred by the production department (such as the production workshop), depreciation of fixed assets, amortization of intangible assets, employee remuneration of management personnel, labor protection expenses, relevant environmental protection expenses stipulated by the state, and shutdown losses during seasonal and repair periods.

The rent of the plant shall be directly included in the "manufacturing expenses" account if the lease term is less than one year, and the "long-term amortized expenses" account shall be included in the "long-term amortized expenses" account if the lease term is more than one year, and will be amortized evenly during the lease period. Accounting Treatment:

1. When paying, borrow: long-term amortized expenses.

Credit: Bank deposits.

2. When amortizing, borrow: manufacturing costs.

Credit: Long-term amortized expenses.

Manufacturing expenses refer to the indirect costs incurred by the enterprise in the production of products and the provision of labor services, including water and electricity expenses incurred by the production department (such as the production workshop), depreciation of fixed assets, amortization of intangible assets, employee remuneration of management personnel, labor protection expenses, relevant environmental protection expenses stipulated by the state, and shutdown losses during seasonal and repair periods.

For the lessee, it is necessary to look at the use of the leased plant to determine the reasonable accounting treatment. If it is all used in the production workshop, it will be included in the manufacturing expense account, and if it is used for administrative office, it will be included in the management expense account.

For the lessor that is legally operating, the rental income obtained can be included in the main business income or other business income accounts according to the nature of the business.

The rent of the plant is included in the management expenses. On an accrual basis, it is included in the prepaid accounts and then amortized to the management expenses on a monthly basis.

According to the new accounting standards, the amortization of the expense account is allowed to be included in the profit or loss for the current period in a lump sum. The entries are as follows:

Borrow: manufacturing costs, etc. - lease fees.

Credit: Bank Deposits Cash on hand.

If you still want to amortize it on a monthly basis, you can first include it in the prepaid account, and in amortization, the entry is:

1) At the time of payment:

Borrow: Advance Accounts - Plant Rent.

Credit: Bank Deposits Cash on hand.

2) When amortized monthly:

Borrow: manufacturing costs, etc. - lease fees.

Credit: Advance Accounts - Rent of Plant.

The rent of leased production equipment should be included in manufacturing expenses, and the rent of leased production equipment should be included in other business income.

Rental of production equipment for rent:

Borrow: manufacturing costs - lease costs.

Credit: Bank deposits.

Rental of production equipment for rent:

Borrow: Bank deposit.

Credit: Other Business Income – Rental Income.