What subjects does the equipment maintenance in the production workshop include?

Daily maintenance costs of production workshop equipment are included in management costs; Subsequent expenditures related to fixed assets meet the confirmation conditions stipulated in the standards (the economic benefits related to fixed assets are likely to flow into the enterprise; If the cost of fixed assets can be measured reliably, it shall be included in the cost of fixed assets; If it does not meet the confirmation conditions stipulated in the standards, it shall be included in the current profit and loss management expenses when it occurs.

Source: Management expenses in 6602 "Guidelines for the Application of Accounting Standards for Business Enterprises-Accounting Subjects and Main Accounting Treatment":

Follow-up expenses related to the fixed assets of the enterprise include daily repair expenses, major repair expenses, decoration expenses, house decoration expenses, etc. , does not meet the "fixed assets standards" provisions of the conditions for the confirmation of fixed assets, but also in this account.

Extended data:

Management fees are similar in nature to handling fees.

Management fee calculation

The management fee is calculated according to a certain proportion of the total loan amount and paid in one lump sum or by installments.

mode of payment

The expense ratio is generally between 0. 1%-0.5% of the total loan amount, and the payment time of management fee can be paid in one lump sum when signing the loan agreement; Repaying the loan for the first time; Pay in proportion to the loan amount each time.

Management rate = management fee/main business income * 100%.

The annual income and annual management expenses are.

Monthly income and monthly management expenses.

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