Which account should be included in the unit s litigation costs?

The unit's legal costs.

It should be included in the management expenses.

Administrative expenses are period expenses.

Losses or gains are included in the period in which they occur.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The debit side of this account registers the various administrative expenses incurred by the enterprise, and the credit side is transferred to the "profit of the current year" at the end of the credit registration period.

The administrative expenses of the account, after the carry-over, the account should have no balance. This account is calculated in detail according to the cost items of management expenses.

Specific items of management expenses: company funds, employee education funds.

Business entertainment expenses, taxes, technology transfer expenses, and amortization of intangible assets.

Consulting fees, litigation fees, amortization of start-up costs, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues, financial report audit fees, start-up expenses incurred during the preparation period, and other administrative expenses.

Litigation costs should be included in that account - administrative expenses - litigation costs.

When a party applies to the people's court for the following matters in accordance with the law, it shall pay the application fee: the application for the enforcement of the legally effective judgment, ruling or mediation document of the people's court, the ruling and mediation document made by the arbitration institution in accordance with the law, and the creditor's rights document given compulsory enforcement effect by the notary public in accordance with the law; apply for interim measures; apply for a payment order; apply for a public notice;

apply for revocation of the arbitral award or determination of the validity of the arbitration agreement; filing for bankruptcy; Application for maritime injunctions, general average adjustments, establishment of limits on liability for maritime claims**, registration of maritime claims, and reminders of ship priorities; Application for recognition and enforcement of foreign court judgments, rulings and awards of foreign arbitration institutions.

If the litigation costs are related to the production and operation process, they shall be included in the management expenses; In other cases, it is included in non-operating expenses. For example, the company's customers have been in arrears for a long time, and now the litigation costs incurred by the litigation customers in recovering the payment are included in the management expenses; Because the litigation expenses incurred by the company in providing guarantees for other units are not related to the normal production and operation of the company, they should be included in the non-operating expenses.

Litigation costs are included in the management costs.

Those who participate in litigation in accordance with the provisions of the enterprise accounting systemLitigation costsshould be counted".Management fees"Account accounting.

The compensation paid to the other party after losing the lawsuit is the expenditure incurred by the enterprise that is not directly related to its production and business activities, and should be included in the "non-operating expenses".

"Account accounting. Management expenses refer to the expenses incurred by an enterprise in organizing and managing the production and operation of the enterprise. Including: start-up expenses incurred during the establishment of the enterprise.

The board of directors and the administrative department in the operation and management of the enterprise or should be borne by the enterprise for the company's expenses and trade union training expenses.

Board of directors fees, litigation fees, business entertainment expenses.

technology transfer fees, etc.

The common litigation cost sharing faction mainly includes the following situations:

1. In cases where an agreement is reached through mediation by the people's court, the burden of litigation costs shall be settled by both parties through negotiation, and the court shall decide if the negotiation fails;

2. In divorce cases, the burden of litigation costs shall be settled by the parties through negotiation, and the court shall decide if the negotiation fails;

3. In cases where the court rules to allow the plaintiff or appellant to withdraw the lawsuit, the plaintiff or appellant shall bear the acceptance fee;

4. The application fee shall be borne by the person subject to enforcement for the enforcement of the legally effective judgment, ruling and mediation document of the people's court, the ruling and mediation document made by the arbitration institution in accordance with the law, and the creditor's right document with the effect of compulsory enforcement by the notary public in accordance with the law;

5. The plaintiff or applicant shall bear the cost of announcing the trial of a case in accordance with the special procedures.

Litigation fees are included in the management expenses account accounting.

The litigation fees paid to the court and the litigation fees paid to the lawyer are included in the "management expenses and litigation costs", but for general enterprises, litigation is an occasional event, and many enterprises do not set up the "management expenses and litigation costs" account, which can be placed in the "management expenses and others" account at this time. As for why it should be placed in "management expenses and litigation costs", this can refer to the measurement part of the estimated liabilities in the "Accounting Standards for Business Enterprises Explanation 2010", which is mentioned in the part of the liquid front.

1. The litigation fees paid to the court and the litigation fees paid to the lawyer are respectively recorded in the "Management Expenses - Litigation Fees" account.

Example: Borrow: Administrative Expenses - Litigation Costs.

Credit: Cash on hand (or bank deposits).

2. After the withdrawal of the lawsuit, when the court refunds part of the litigation fee, it needs to offset the subject of "management expenses - litigation costs".

Example: Debit: Administrative Fee - Negative or Bonus for Litigation Fee.

Credit: Cash on hand (or bank deposits).

3. In accordance with the Accounting Standards for Enterprises, the basic accounting treatment is as follows: the litigation fees borne by the financial enterprise itself are included in the "management expenses - litigation costs"; The disbursement of litigation costs is held under the account of "Other Receivables - Disbursement of Litigation Costs", and when the case is concluded, regardless of whether the disbursement costs can be recovered, the book balance will be carried forward to "Administrative Expenses - Litigation Costs".

Legal analysis: According to the provisions of the accounting system of enterprises, the litigation expenses of participating in the litigation should be included in the "management expenses" account, and the compensation paid to the other party after losing the lawsuit is the expenses incurred by the enterprise that are not directly related to production and operation, and should be included in the "non-operating expenses" account.

Legal basis: "Measures for Payment of Litigation Costs" Article 29 Litigation costs shall be borne by the losing party, except where the winning party voluntarily bears them.

Where the case is partially won and the case is partially lost, the people's court shall decide on the basis of the specific circumstances of the case the amount of litigation costs to be borne by the parties.

Where the parties to the joint litigation lose the lawsuit, the people's court shall decide on the amount of litigation costs to be borne by each party on the basis of their interest in the subject matter of the litigation.