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If classified as fixed assets, costs should be amortized through depreciation, while daily expenses should be recorded under corresponding categories.**\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788448718016_g48fu1tk_783e991d9e.jpg)\n\n### 1. Fixed Asset Acquisition and Depreciation Handling\nIf a mobile toilet is used for more than 12 months and for business management purposes, it should be recorded under the fixed assets category. During acquisition, documents such as purchase contracts and invoices should be recorded, and the actual payment amount should be entered into the accounts. Subsequently, depreciation should be calculated in accordance with accounting standards. For example, for a mobile toilet valued at 12,000 yuan with a depreciation period of 5 years, the monthly depreciation amount would be 200 yuan (12,000 ÷ 60 months). Depreciation entries should be automatically generated through the financial system and recorded under the 'Administrative Expenses - Depreciation Expenses' category. The depreciation method should align with the company's overall accounting policies to ensure compliance.\n\n### 2. Daily Maintenance and Cleaning Expense Accounting\nEach cleaning or maintenance task should record the time, expense amount, and payment recipient. When recording expenses, use the 'Expense Management' module in the financial system, select the 'Administrative Expenses - Maintenance Expenses' category, and upload invoices or contracts as supporting documents. For example, when paying 500 yuan for cleaning services, fill in the amount and date in the system, note 'Mobile Toilet Cleaning Fee', upload the invoice issued by the service provider, and submit for approval to complete the expense recording.\n\n### 3. Allocation of Water and Electricity Consumption Expenses\nMonthly statistics on water and electricity consumption for mobile toilets should be compiled, and expenses should be recorded based on actual payment records. In the financial system, select the 'Administrative Expenses - Utilities Expenses' category and note 'Mobile Toilet Only' to ensure clear expense allocation. If utilities are paid by the property management company on behalf of the tenant, allocate expenses to the mobile toilet based on actual usage and retain water and electricity meter readings as supporting documents.\n\n### 4. Support for Specialized Industry Systems\nIf the company uses a specialized financial system for the toilet cleaning industry (such as Yonyou Changjie Tong Hao Accounting), it can utilize its environmental protection expense classification function to separately track environmental protection investments related to mobile toilets. 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