4,000 yuan of monitoring equipment should be included in the prepaid expenses-amortization of low-value consumables, and later included in the management expenses in installments. The items to be entered are:

① When it happens, borrow: prepaid expenses-amortization of low-value consumables of 4,000 yuan.

Loan: bank deposit or cash on hand 4000.

② Monthly distribution: borrowing: management fee (determined according to amortization period)

Loan: prepaid expenses-amortization of low-value consumables

Management expenses refer to the expenses incurred by the administrative department of an enterprise for managing and organizing business activities.

Including company funds, trade union funds, staff education funds, labor insurance premiums, unemployment insurance premiums, directors' fees, consulting fees, audit fees, attorney fees, sewage charges, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, amortization of intangible assets, amortization of start-up expenses, business entertainment expenses, bad debt losses, provision for inventory depreciation, inventory loss, damage and scrapping (reducing inventory surplus).

Company funds include salary, bonus, employee welfare, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company funds.