What account do we post equipment warranties to ?

if you paid for the warranty, then use warranty expense

otherwise there is no entry

Hi if I paid for the warranty on an home owners association HOA, in order to rent the property I have to make the warranty payment in case the tenant cause any damages on the club house or other common areas, how do I record this payment to the HOA, if nothing happens this payment will be return to me when the lease with the tenant expires.