예비비는 따로 부과하는 것이 아니라 회게년도 말에 잉여금을 처분할때 전년도 지출액의 20%를 넘지 않은 금액을 예비비로 처분할 수 있는 것이며 나머지는 당연히 장기수선충당금으로 처분해야겠죠!!
예비비는 말 그대로 수선충당금이 부족하거나 한꺼번에 많은 지출이 따를때 쓰기위한 돈입니다. 예비비라는 항목으로 관리비에서 따로 부과할 수는 없는 것입니다.
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