Supplier accounts
Warranty deposits that are not refunded due to quality reasons are penalty income, and should be entered into the "non-operating income" accounting account
Borrow: Other Accounts Payable ---- Warranty Deposit
Credit: Non-Operating Income
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Seller's accounting:
The warranty that is not refunded due to quality reasons is a penalty expense, and should be entered into the "non-operating expenses" accounting account
Borrow: non-operating expenses
Credit: Other receivables ---- warranty deposit