A, belongs to the compensation for the loss of expenses incurred in the process of relocation and shutdown, should be transferred to the "deferred revenue" account by the special accounts payable account, debit the "special accounts payable" account and credit the "deferred revenue" account; Government subsidies related to income are included in non-operating income, that is, the subject of deferred income is debited and the subject of non-operating income is credited.
Two, fixed assets and intangible assets (land use rights) relocation loss compensation, should be transferred from the "special accounts payable" subject to the "deferred revenue" subject. When the losses from the liquidation of fixed assets are included in non-operating expenses, the "deferred revenue" account shall be debited and the "non-operating income" account shall be credited; When the resale of intangible assets is included in non-operating expenses, the "deferred revenue" account is debited and the "non-operating income" account is credited.
Third, if new assets (mainly fixed assets and land use rights) are compensated after relocation, they should be transferred from the "special accounts payable" account to the "deferred revenue" account as government subsidies related to assets, which will be evenly distributed within the service life of the relevant assets, included in the current profits and losses by stages, debited to the deferred revenue account and credited to the non-operating income account.
Legal basis:
"Regulations on the Expropriation and Compensation of Houses on State-owned Land" Article 17 The compensation given to the expropriated person by the people's government at the city or county level that made the decision on house expropriation includes:
(1) Compensation for the value of the expropriated house;
(two) relocation compensation and temporary resettlement caused by the expropriation of houses;
(3) Compensation for losses caused by expropriation of houses.
The people's governments at the city and county levels shall formulate measures for subsidies and incentives, and give subsidies and incentives to the expropriated people.