What subjects does the service fee for public short messages include?

Enterprise SMS service fee is included in the management fee-SMS service fee account. The increase of expenses is included in the debit accounting, and at the same time it will lead to the decrease of monetary funds, and the decrease of assets is included in the credit accounting.

The accounting treatment of public short message service fee is,

Debit: management fee-SMS service fee,

Loan: bank deposits and other subjects.