The books in the library are managed by the accounting office. Record it so that it can be returned later. The deposit paid is only temporarily stored in the library, and the cash will be returned to the reader with the deposit slip when the card is returned. The deposit can't be counted as income, because if the reader returns the card, the deposit will be refunded in full, and it can't be used, borrowed or invested privately. It is really stored.

The effectiveness of deposits. As a form of guarantee, deposit is widely used in the following contracts, lease contracts, especially housing lease contracts. Unfortunately, the Regulation on the Administration of Private Houses in Cities (L case 1983 12 17) promulgated by the State Council has maintained a clear negative attitude towards the use of down payment in house lease contracts.

However, the People's Republic of China (PRC) Urban Real Estate Management Law, which was passed by the National People's Congress and implemented on June 5438+1October, 1995, does not prohibit the use of down payment in the fourth section of housing lease. According to the hierarchical principle of legal effect, People's Republic of China (PRC) Real Estate Management Law should be applied, that is, the parties are allowed to agree to use the deposit guarantee by themselves. Because what is not prohibited by law is legal, which is a reasonable and legal inference.