Real Estate

Facilities Management Contract (Annual)

Paying an FM company annually to manage the building's technical systems and maintenance.

Account NameTypeDebit ($)Credit ($)
Prepaid FM CostsAsset (+)36,000.00-
Cash / BankAsset (-)-36,000.00

💡 Accountant's Note

An annual FM contract is a prepaid asset. JOD 3,000 moves to FM Expense each month to match the cost to the period the service is provided.

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