1. Upon receipt of the electricity bill issued by the power supply department in the current month, it shall be included in "Other business expenses-resale water and electricity expenses" according to the tax-free amount of electricity actually used by other companies (accounting items need to be added), and the tax-free amount after reduction shall be included in the corresponding cost and expense account.

2. When the invoice is issued according to the shared electricity fee in the current month, the tax-free amount of the shared electricity fee should be included in "other business income-resale of water and electricity fees" (new accounting subjects are required).