Borrow:Administrative Expenses - Rent (Amortization this month)
Debit:Amortized Expenses - Warehousing Rent/Long-Term Amortized Expenses
Loan:Bank Deposits
:I. Warehousing costs refers to what
1. Warehousing costs refers to the enterprise in the material procurement to check the incoming supply and sales, in the process of storing the material to pay all the costs, including the payment of warehouse rent to the warehouse, as well as the transfer of the company's own warehouses in the warehouse processing, inspection, selection, repair, maintenance, packaging, loss of inventory materials, as well as wages, withdrawals of employee welfare expenditures, and so on.
2. Warehousing fees can be calculated according to the proportion of sales revenue of various types of materials, calculated as follows: storage fee allocation rate = total storage fees ÷ the sum of sales revenue of various types of materials × 100%; can also be calculated according to the proportion of the average amount of various types of materials stored share, calculated as follows: storage fee allocation rate = total storage fees ÷ the sum of the average amount of various types of materials stored × 100%.
II. Storage fees are divided into the following categories
1. Storage fees are the costs incurred for the maintenance and safekeeping of goods, including the cost of racks and containers used for the safekeeping of goods and real estate taxes on the warehouse site.
2. Warehouse managers' salaries and benefits Warehouse managers' salaries generally include fixed salaries, bonuses and various subsistence allowances. Welfare benefits can be withdrawn on a standardized basis and generally include housing fund, medical and retirement pension retention.
3. Warehousing enterprises can use their own warehouses and equipment for foreign warehousing business, but also from the social contract leasing warehouses and equipment for foreign warehousing business. Self-operated warehouses of fixed assets need to draw depreciation expenses each year, and contracted leases with foreign fixed assets need to pay rent each year. Warehousing costs or rental costs is an important fixed costs of warehousing enterprises, constituting one of the costs of warehousing enterprises. The fixed assets of the warehouse are withdrawn annually according to the depreciation life, mainly including depreciation of infrastructure such as warehouses and yards and depreciation of machinery and equipment.
4. Repair costs are mainly used for regular overhaul of equipment, facilities and means of transportation, can be withdrawn annually by a certain percentage of the investment in equipment, facilities and means of transportation.
5. Loading and unloading handling costs loading and unloading handling costs refers to the goods in the process of warehousing, stacking, storage and other loading and unloading handling costs, including loading and unloading equipment operating costs and the cost of porters.
6. Management costs management costs refers to warehousing enterprises or departments for the management of warehousing activities or the development of warehousing business incurred a variety of indirect costs, mainly including warehousing equipment insurance, office expenses, personnel training costs, travel expenses, hospitality, marketing costs, utilities, etc..
7. Warehousing losses, refers to the warehousing business in the warehousing process due to damage to the goods need to be compensated for the cost. The reasons for the loss of goods generally include the storage conditions of the warehouse itself, the human factor of management personnel