Traditional Culture Encyclopedia - Hotel accommodation - After the product is sold, how to calculate the maintenance cost during the warranty period?

After the product is sold, how to calculate the maintenance cost during the warranty period?

After the product is sold, how to calculate the maintenance cost during the warranty period? Maintenance expenses incurred during the warranty period are included in the main business cost.

The main business cost refers to the direct cost that a company must invest to produce and sell products or services related to its main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets. "Main business cost" is used to calculate the actual cost incurred by an enterprise due to its daily activities such as selling goods, providing services or transferring the right to use assets. Under the subject of "main business cost", a subsidiary ledger should be set up according to the main business type for detailed accounting. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the transfer.

When the warranty period expires and the equipment is repaired with compensation, how to calculate the costs or expenses incurred in the maintenance process shall be handled according to the financial system. The material fee can be solved by itself, and the service fee can also be changed to the material fee.

Expert group on equipment management

Accounting treatment during hotel decoration and how to deal with the expenses incurred in hotel decoration can be divided into two situations:

1, the hotel property is its own. Enter the project under construction during the renovation, and transfer to fixed assets after renovation, such as:

Borrow projects under construction during renovation.

Borrow bank deposits or cash.

Borrow fixed assets after renovation.

Loan construction

2. If the hotel is operating and leasing, it can be subdivided into two situations for accounting treatment;

(1) If the renovation project is huge and the renovation cost is huge, depreciation shall be accrued according to the shorter lease period or service life;

Borrow projects under construction during renovation.

Borrow bank deposits or cash.

Borrow fixed assets after renovation.

Loan construction

(2) If the decoration project is not large, enter the subject of "long-term deferred expenses";

Long - term deferred and prepaid expenses

Borrow bank deposits or cash.

Finally, after the hotel is renovated, in the first month of operation, the long-term prepaid expenses will be carried forward to the organization expenses under the management expenses at one time;

Loan management fee-organization fee

Long-term deferred expenses of loans

Generally speaking, hotel decoration is the above situation, and different accounting treatment methods can be selected according to the assets of the hotel.

The accounting treatment of machine maintenance expenses is directly included in the manufacturing cost. When the maintenance cost occurs, it has little to do with whether this equipment can enter the fixed assets!

How to deal with the postage generated by after-sales maintenance and sending it back to the factory (during the warranty period)? Who will pay the bill? Hello, if the postage is not caused by man-made maintenance, we will reimburse you at most 15 yuan.

Thank you for your support and wish you a happy life!

Problems that occur during the warranty period of a car may be difficult to deal with after the warranty period.

Fix your own minor problems.

If the problem is big, I suggest asking the account manager myself.

If you refuse to repair, go to the local media.

Will the maintenance of electronic products during the warranty period increase the warranty period? The warranty period of the whole machine will not increase, but if there is a warranty period for the parts replaced during maintenance, it is generally calculated from the date of replacement.

Different manufacturers will have different regulations and accurate information, so you need to consult the supplier of the electronic products you use.

Article 8 of the Provisions on Responsibility for Repairing, Replacing and Returning Mobile Phone Goods is valid for one year. See attachment 1 "Three Guarantees Mobile Phone Catalogue" for the validity period of accessories. The validity period of the three guarantees is calculated from the date of invoice, deducting the time delayed due to repair and no accessories to repair. The last day of the validity of the Three Guarantees is a legal holiday, and the day after the holiday is the last day of the validity of the Three Guarantees.

According to this regulation, the warranty period will only be extended (time is the time spent on maintenance) and will not be recalculated.

Does Xiaomi need maintenance fees during the one-year warranty period? Hello, my friend. If the quality of Xiaomi mobile phone itself is defective, it will be free. If it is damaged artificially, it will be charged for maintenance.

How to deal with the maintenance fee of large fixed assets? Maintenance costs are included in the current profits and losses when actually incurred.

If the expenditure on improvement of fixed assets is reached, it needs to be incorporated into the original value of fixed assets or included in the long-term deferred expenses. The maintenance cost of fixed assets is included in the management expense account, and the entry is:

Borrow: management fee

Loan: cash (or bank deposit, etc.). )