Debit: Accounts Payable
Credit: Business Expenses - Maintenance Fees
Accountants calculate road maintenance costs into four categories under reasonable budget management level subjects. First, the first-level subjects are business expenditures; secondly, basic expenditures and project expenditures are set as second-level subjects; basic expenditures include salary and welfare expenditures, goods and services expenditures, and individual and family subsidy expenditures, and project expenditures include the purchase and construction of houses and buildings. , office equipment purchase, special equipment purchase, transportation vehicle purchase, minor highway repair and maintenance, major and medium highway repair, highway repair, highway reconstruction, scientific research and technical management and development fees, road condition and traffic volume survey fees, road administration fees, overage control fees, etc. As a third-level subject; finally, there are basic wages, allowances, bonuses, social security contributions, and other salary and welfare expenditures under salary and welfare expenditures, and office expenses, printing fees, consulting fees, and handling fees under goods and services expenditures. , special material fees, labor fees, water and electricity fees, postage fees, telephone communication fees, property management fees, transportation fees, travel expenses, vehicle maintenance and use fees, conference fees, training fees, reception fees, union fees, welfare fees, etc., for individuals Retirement pay, retirement pay, severance pay, medical expenses, housing subsidies, housing provident funds, pensions and living allowances established under family subsidy expenditures are accounted as fourth-level subjects.