Construction
Site Utilities — Electricity and Water
Paying for temporary electricity supply and water connection to the construction site.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Work-in-Progress (WIP — Site Overhead) | Asset (+) | 4,500.00 | - |
| Cash / Utility Payable | Asset/Liability (-) | - | 4,500.00 |
💡 Accountant's Note
Site utilities are essential direct costs. Temporary power connections and water usage for concrete mixing and dust suppression are all direct project charges.
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