How do I record a security deposit?
Published October 1, 2026 · 1 minute read
The answer
Treatment depends on the arrangement, applicable law, and whether amounts are retained or returned. Keep the deposit, reservation, deductions, communications, and payment history distinguishable from accommodation revenue. Do not assume that receipt makes the amount earned income.
Use qualified guidance and current booking rules. Clear records support both accounting and fair handling of guest funds.
Further reading
These resources provide additional context. Check the official rules and documents that apply to your own situation.
This answer is general education. Apply it to the property's actual location, agreements, and circumstances. Where a decision requires professional advice, use a qualified adviser.
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