Institutions shall not write off public funds at will when they use public funds for turnover. If public funds are used to purchase materials, their accounting entries can only be debited to materials and credited to bank deposits and other subjects, but cannot be treated as debiting public funds.

Institutions in the annual operation, such as continuous cost overruns (losses), with the approval of the superior unit, can write off some public funds, and its accounting treatment is characterized by debiting "public funds-general funds" and crediting "balance distribution-making up for cost overruns (losses)".