① Construction period
(1) Collection cost
Debit: Contract performance cost
Credit: Raw materials
(2) Non-cash consideration confirmation income
Debit: Contract assets
Loan Credit: Loan : Main business income
debit: Main business cost
loan: Contract performance cost
(3) Loan interest
debit: PP loan expenditure
loan: Interest payable
( borrows money from the bank to build roads and pays interest at the same time.
does not need to be Construction is because infrastructure is government, not enterprise. )
(4) fiscal interest subsidies
loan: bank deposit
loan: PPP loan expenditure
( government subsidies offset government interest payable. )
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② Acceptance qualified
(1) Intangible assets
Debit: Intangible assets
Loan: Contract assets
( The charging rights owned by the enterprise during the operation period are an intangible asset. )
(2) Interest capitalization
Debit: Intangible assets
Loan: PPP loan expenditure
( build The interest on the schedule is capitalized and the interest on the operating period is expensed. )
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③Operation period
(1) Amortized intangible assets into the cost
Debit: Main business cost
Credit: Cumulative amortization of
( intangible assets in the construction period eventually become cost, and the chain is Main income - contract assets - intangible assets - cumulative amortization - main into , that is, the main business income during the construction period and is not the real income , and the cost during the operation period. )
(2) Operating expenses incurred cost
Debit: Contract performance cost
Credit: Employee salary payable
Debit: Main business cost
Credit: Contract Performance cost
(3) Expected renovation cost
Debit: Main business cost
Credit: Expected liabilities
( may have matters, which do not constitute a single performance obligation, and the corresponding main business income is not confirmed. )
(4) Infrastructure fee confirmation income
Debit: Bank deposit
Credit: Main business income
( charges during the operation period are the real income of enterprise ..)
(5) Interest expense
debit: Interest payable
loan: Bank deposit
debit: Financial expense
loan: Interest payable
loan: Interest payable
( interest capitalization during construction period, interest expense during operation period.)
