ودائع ضمان

A: Security deposits are cash amounts paid by a company as collateral for future obligations, such as a lease guarantee, letter of guarantee, or service contract guarantee. They are considered an asset (receivable) on the balance sheet until recovered.

A: Yes, if security deposits are deposited in a separate bank account that the company cannot use in its operations, they are considered restricted cash and appear as a separate line item within current or non-current assets depending on the restriction period.

A: When a security deposit is refunded, the entry is: Dr. Bank Account or Cash in Hand (for the refunded amount), Cr. Security Deposits (for the refunded amount). If any amount is deducted (e.g., penalty or damages), the difference is recorded as an expense.

A: If the security deposit is expected to be recovered within one year, it is classified as a current asset. If recovery is expected after more than one year (e.g., long-term lease guarantee), it is classified as a non-current asset.

A: If the company determines that a security deposit cannot be recovered (e.g., bankruptcy of the other party or legal dispute), it is written off as an expense with the entry: Dr. Loss on Security Deposits Expense, Cr. Security Deposits.