Cost amortization accounting entries how to do

Amortization of costs is the apportionment of *** same costs between departments and products to facilitate the scientific calculation of each production cost.

The specific entries are as follows:

This month's amortization is done directly as administrative expenses:

Borrow: administrative expenses,

Loan: bank deposits,

Other related amortization:

Borrow: long-term amortized expenses,

Loan: bank deposits,

Monthly amortization,

Borrow: Administrative expenses,

borrow: selling expenses, etc.

credit: long-term amortized expenses.