What is included in the equipment maintenance fee of the sewage treatment plant?

The maintenance fee of sewage treatment plant equipment is divided into two categories, one is major repair, and the other is ordinary daily maintenance and repair.

Expenditure on major repairs of fixed assets refers to the repair of most or all of the fixed assets in order to restore their performance. When the major repair expenses are not withheld and the expenditure is large, and the income period is more than one year, the major repair expenses should be treated as long-term amortized expenses.

The expenditure on major repairs of fixed assets must meet the following conditions at the same time:

1. The repair expenditure reaches more than 50% of the tax base at the time of acquisition of fixed assets;

2. The service life of fixed assets after repair is extended by more than 2 years.

Due to the uneven occurrence of major repair expenditures, in order to balance the cost burden, companies can adopt the method of expense amortization or expense provisioning.

1) When paying for major repairs.

Borrow: Construction in progress.

Credit: Related Accounts.

2) When the major repair is completed, the repair cost will be amortized in installments If the cost apportionment period is less than one year

Borrow: Expenses to be amortized.

Credit: Construction in progress.

If the cost sharing period is more than one year:

Borrow: Long-term amortized expenses.

Credit: Construction in progress.

For the general repair of fixed assets in the production workshop, the financial treatment is:

Borrow: manufacturing costs - repair costs.

Credit: Bank deposits.

<> sewage treatment charges can be included in the following three accounts.

1. If the sewage charges incurred in the production of products cannot be directly defined, they can be included in the management expenses.

Subjects. 2. If it is a sewage cost directly generated by the production of the workshop, the sedan car can be included in the manufacturing cost.

3. If the accounting account of rental search cannot be determined, the sewage treatment cost can be attributed to the production cost in the cost accounting.

of the Discretionary Subjects.

The main accounting subjects involved are: main business income, receivables, production costs (including various expenses), main business costs, and intangible assets.

Fixed assets, administrative expenses.

financial expenses, etc. The sewage treatment plant shall recognize the main business income in accordance with the principles stipulated in the Accounting Standard for Business Enterprises No. 14 - Revenue, and at the same time recognize the receivables; Direct labor costs, electricity costs, pharmaceutical costs, and equipment rubber grinding costs are included in the production cost accounting, and the main business costs are carried forward on a monthly basis; The intangible assets formed by the amortization of the franchise on a monthly basis shall be included in the accounting of the management expenses of the enterprise; Reasonably control production costs, management expenses, and financial expenses, and correctly account for the assets, creditor's rights, debts and operating results of the enterprise.

Extended Materials. Accounting accounts are the basis for accountants to keep records, and they are divided into five categories in terms of structure: (1) assets, (2) liabilities, (3) capital, (4) income, and (5) expenses (costs). They are explained as follows:

1. Assets: refers to the valuable resources owned by the enterprise, which can be divided into current assets.

Fixed assets, other assets and other sub-categories. Liquid assets refer to cash and assets that a business wishes to turn into cash. For example, bank deposits, accounts receivable, inventory, etc.

Fixed assets refer to assets that enterprises do not want to use, but for a long time, such as land, houses, machinery, etc. Other assets refer to intangible assets, unallocated expenses, and margins.

Wait. 2. Liabilities: refers to the debts of enterprises, which can be divided into current liabilities.

Long-term liabilities and other liabilities. Current liabilities refer to liabilities of less than one year, long-term liabilities refer to liabilities of more than one year, and other liabilities refer to liabilities incurred for non-financial purposes, such as deposit of margins, collection of goods and various loss provisions.

3. Capital: also known as shareholders' equity, is the part of the enterprise that belongs to shareholders, so it is equal to the difference between assets and liabilities. The capital can be divided into share capital.

and earnings, the share capital is the part invested by the shareholders, and the surplus is the part earned by the enterprise.

4. Income: refers to the income generated by the enterprise's ** products or services, which can be divided into operating income and non-operating income.

In two sub-categories, operating income refers to the income within the predetermined business scope of the enterprise, while non-operating income refers to the income outside the predetermined business scope, such as the interest income of the non-financial industry.

5. Expenses: refers to the expenses incurred due to income, which are divided into four sub-categories: direct costs and sales expenses.

Administrative expenses, non-operating expenses. The so-called direct cost is that the expenditure can be directly attributable to a certain operating income, such as the cost of goods sold, the cost of materials, etc. Sales expenses refer to the expenses incurred to achieve the purpose of business, but cannot be directly attributed to a certain business income, such as advertising expenses, sales staff salaries, etc.

Management expenses refer to the expenses that must be paid to maintain the operation of the enterprise, such as management salaries, rental expenses, etc. Non-operating expenses refer to financial expenses and investment losses, which are not necessary to achieve operating income.

Included in the accounting of manufacturing expenses, the expenses to be amortized refer to the expenses that have been incurred but should be borne by the current period and the subsequent periods, such as the amortization of low-value consumables, the property insurance premium with a large amount of one-time expenditure, the sewage fee, the technology transfer fee, the advertising fee, the regular repair cost of fixed assets, and the rent of the leased fixed assets in advance.

The start-up expenses incurred by the enterprise during the preparation period and the various expenses incurred during the production and operation period with an amortization period of more than one year shall be regarded as "long-term amortized expenses". Expenses that have been paid but cannot be used as current expenses, one of the current asset items.

According to China's accounting system, low-value consumables can also be included in the expenses to be amortized. The concept of amortized costs is based on accrual accounting, which is also a requirement of the matching principle. This account has been abolished in China's new accounting standards.

Recognize the main business income and the receivables at the same time; Direct labor costs, electricity costs, pharmaceutical costs, and equipment maintenance costs are included in the production cost accounting, and the main business costs are carried forward on a monthly basis; The intangible assets formed by the amortization of the franchise on a monthly basis shall be included in the accounting of the management expenses of the enterprise; Reasonably control production costs, management expenses, and financial expenses, and correctly account for the assets, creditor's rights, debts and operating results of the enterprise.

The main accounting subjects involved are: main business income, receivables, production costs (including various expenses), main business costs, intangible assets, fixed macro assets, management expenses, financial expenses, etc. Basically, the most commonly used accounting accounts are involved.

It is necessary to add more specific business according to the specific business.

Summary. The main accounting subjects involved are: main business income, receivables, production costs (including various expenses), main business costs, intangible assets, fixed assets, management expenses, financial expenses, etc.

Basically, the most commonly used accounting accounts are involved. It is necessary to add more specific business according to the specific business.

What are the accounting subjects involved in sewage treatment plants? How to calculate?

The main accounting subjects involved are: main business income, receivables, production costs (including various expenses), main business costs, intangible assets, fixed assets and filial piety products, Qiaoqing management expenses, financial expenses, etc. Basically, the most commonly used accounting accounts are involved.

It is necessary to add more specific business according to the specific business.

I hope the above is helpful to you, if you are satisfied with me, please give a five-star thumbs up

Sewage treatment fees are included in the accounting of management expenses. The increase in expenses is included in the debit accounting, while the elimination of the grasp will result in a decrease in monetary funds and the decrease in assets will be credited.

The accounting treatment of sewage treatment fees paid is: borrow: management expenses - sewage treatment fees, credit: bank deposits and other accounts.