供电贴费和配电贴费是电力部门按国家计委规定在用户申请用电或增加用电量时，按容量向用户收取的两项费用，少则几万多则几百万，但企业在财务会计上应如何处理，尚无明确规定。实际工作中大体有如下三种做法： 第一种做法是把贴费并入变压器的原始价值一并计提折旧。因为贴费 Power supply stickers and distribution sticker fees are the two fees charged by the power department to the users when they apply for electricity or increase the power consumption according to the regulations of the State Planning Commission. There are no specific rules on how to deal with financial accounting. There are generally three approaches to the actual work: The first approach is to add depreciation together with the original value of the transformer subsidy. Because of the fee