1. Non-operating expenses: Non-operating expenses refer to expenses that are not directly related to the normal business activities of the enterprise, including donations, sponsorship, fines, remuneration, etc. In some cases, water conservancy fund expenditure can be regarded as non-operating expenditure.

2. Management expenses: Management expenses refer to the expenses incurred by the enterprise to manage and maintain the normal operation of the enterprise, including staff salaries, office expenses, travel expenses, etc. As an expenditure of enterprises, water conservancy funds can be included in management expenses.

3. Fixed assets: If the enterprise uses the water conservancy fund to invest in fixed assets, such as purchasing water conservancy equipment and building water conservancy facilities, then this part of expenditure can be included in the fixed assets account.