UK Equipment Charges on P&L

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Hi

I have a query on the P&L which I cannot get my head around.

We are currently doing the 2017 plan. Basically we own fixed assets and equipment which we charge out onto projects. This cost is classed as gross revenue and invoiced to the client. We also buy consumable items which are expensed through the P&L. However, my query is, we are showing the equipment revenue and the entry is debit the project with rev costs but the other side of the entry is crediting overheads. So it looks like we are double counting revenue. The other side of the argument is we expense consumables or stock items through the P&L plus depreciation charges but this doesn't come close to the credit value on the overheads. I need to know and understand if the credit to the overheads is correct. If not which account does the credit go to?

Thanks in advance
 

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