Housing development to pay landscaping compensation fee accounting processing?

The compensation fee paid by the housing development for landscaping in different places shall be included in the "development cost" account as the cost of land acquisition - compensation for demolition, and the accounting treatment:

Borrow: development costs.

Credit: Bank deposits.

The development cost refers to all the inputs that constitute the conditions for the sale of real estate commodities and all the costs including the apportioned ancillary facilities, environmental greening fees and external pipe networks. Among them, the cost of land acquisition refers to the various expenses incurred in obtaining the right to use land development (or development right), including land purchase price or transfer fee, large municipal supporting fee, deed tax, cultivated land occupation tax, land use fee, land idle fee, crop compensation fee, dilapidated house compensation fee, land price and related taxes and fees paid for land change and excess area, demolition compensation fee, resettlement and relocation cost, relocation and relocation construction cost, etc.

In practice, it can usually be further divided into ** land price and municipal supporting fees, cooperation funds, municipal facilities fees outside the red line, and demolition compensation fees according to management requirements.

1. ** land price and municipal supporting fees: land transfer fees, land development fees, large municipal supporting fees paid to ** departments, deed tax, land use fees, cultivated land occupation tax, land price for land change and land premium paid in excess of area, etc.

2. Cooperation payment: compensation for the land price of the partner, the housing cost transferred to the partner for the construction of the cooperative project and the corresponding taxes, etc.

3. Municipal facilities outside the red line: construction costs for roads, water, electricity, gas, communications, pipelines, and interface compensation outside the red line.

4. Compensation for demolition and relocation: net compensation for demolition of above-ground and underground buildings or attachments, resettlement and relocation expenses, crop compensation, compensation for dilapidated houses, etc.

Borrow: Development cost Land demolition.

Credit: Bank deposits.

It depends on what unit.

Greening is for beautifying the environment.

It is the main business of landscaping.

If 1 is credited to the management fee - greening fee, it must be listed separately because the second-level subjects can be set according to the situation

If it is 2, it will be included in the cost, and it cannot be accounted for in the expense account.

It depends on what unit you are. 1.Greening is for the beautification of the environment2

Or are you doing the main business of landscaping, if 1 you are credited to the management fee - greening fee, "must be listed separately because the secondary subjects can be set according to the situation" if 2 you have to include the cost. I cannot account for it in expense account.

If you are a construction unit, you will be credited: management expenses, and the construction unit will be recorded as costs.

Management costs - repair costs, other points out, it doesn't matter.

The cost of developing products by real estate development enterprises includes land acquisition and demolition compensation, preliminary engineering costs, construction and installation engineering costs, infrastructure construction costs, public supporting facilities fees and development indirect costs. Green flowers belong to infrastructure fees.

Development cost - infrastructure fee - greening project.

According to the Accounting Standards for Business Enterprises No. 5 - Biological Assets (2006), greening projects should be public welfare biological assets with protection and environmental protection as the main purpose. For the purchase of biological assets by enterprises.

costs, including the purchase price, related taxes, transportation, insurance and other expenses directly attributable to the purchase of the asset; The cost of public welfare biological assets built by enterprises shall be based on the cost of the public welfare biological assets that occurred before the closure of the canopy.

Necessary expenditures such as forest fees, tending fees, forest protection fees, forest facility fees, improved seed test fees, survey and design fees, and apportionable indirect costs shall be determined. In the event of death or damage in the future, the disposal income will be deducted from its book value and phase.

The balance after the customs fee can be included in the profit or loss for the current period.

1. After signing the construction contract, receive the advance payment of the project from the customer: bank deposit.

Credit: Accounts received in advance.

2. During the construction of the project, the relevant contract costs are incurred.

Borrow: engineering construction (production costs) - engineering projects.

or engineering construction – overhead.

Credit: Employee compensation payable, inventory materials, accumulated depreciation, etc.

At the end of the period, according to the manual allocation method or the direct cost allocation method, the "engineering construction - indirect costs" are allocated to each project.

3. Receive the customer's engineering inspection and pricing list.

Debit: Accounts receivable.

Credit: Project settlement.

4. Receive the project payment from the customer.

Borrow: Bank deposit.

Credit: Accounts receivable.

5. Recognize contract income and expenditure on the balance sheet date.

Borrow: Cost of main business.

Engineering construction - gross profit.

Credit: main business income.

6. If the estimated total cost of the contract will exceed the estimated total revenue of the contract, the estimated loss shall be recognized as the current expense immediately.

Borrow: Estimated contract loss.

Credit: Provision for projected losses.

7. Settlement of project completion.

Borrow: Project settlement.

Borrowing or Crediting: Engineering Construction - Contract Gross Profit Loan: Engineering Construction - Engineering Projects.

There should be written information, and then the compensation fee will be calculated according to the fixed amount.

1. If it is a property company, the greening fee is included in the "operating cost - greening fee".

When paying the greening fee:

Borrow: Operating Costs - Greening Fee.

Credit: Cash (or bank deposit).

2. If other enterprises, it will be included in the "management fee - greening fee".

When paying the greening fee:

Borrow: Management Fee - Greening Fee.

Credit: Cash (or bank deposit).

Accounting entries refer to a record that predetermines the name of the account involved in each economic transaction, as well as the direction and amount to be credited to the account, referred to as an entry. Accounting entries are composed of three elements: the direction of debit and credit, the name of the corresponding account (account) and the amount to be credited. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.

Simple accounting entries refer to accounting entries that only involve the debit side of one account and the credit side of another account, i.e., the accounting entries of one debit and one credit; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts (excluding two), i.e., accounting entries for one loan for multiple loans, one loan for multiple loans, or multiple loans for multiple loans.