If the same house is sublet, the water, electricity, coal and gas shall be shared in a reasonable proportion (such as the proportion agreed in the contract), and the lessee shall bear its share. If you receive this part of the payment, you should directly hand it over to the gas company, get the invoice from the gas company, and then issue an invoice split sheet to the tenant. You can confirm your share of the cost yourself, and the tenant can confirm the tenant's share of the cost. The sum of these two parts should be on the invoice.
Example: The total amount is 10000 yuan, of which the tenant will bear 2000 yuan. Then your accounting treatment is as follows:
Debit: the management fee is 8000 yuan.
Loan: cash on hand is 8,000 yuan.