The safety production expenses extracted by enterprises in high-risk industries in accordance with state regulations are included in the relevant product costs or current profits and losses, and are also included in the "special reserve" subject. When extracting time-consuming safety production, debit the account of "production cost and manufacturing expense" and credit the account of "special reserve". Safety production expenses (hereinafter referred to as safety expenses) refer to the funds extracted by enterprises according to the prescribed standards and charged in the cost, which are specially used to improve and improve the safety production conditions of enterprises. Security expenses shall be managed financially according to the principle of "enterprise extraction, government supervision, ensuring needs and standardizing use".

Interpretation of Accounting Standards for Enterprises No.3 (Caishui [2009] No.8) stipulates that the safety production expenses drawn by enterprises in high-risk industries according to national regulations shall be included in the relevant product costs or current profits and losses, and also included in the subject of "430 1 special preparation". Enterprises use the extracted safe production time, which belongs to expenses and directly offsets the special reserve. If an enterprise uses the extracted safety production expenses to form fixed assets, it shall collect the incurred expenses through the subject of "construction in progress" and confirm them as fixed assets when the safety project is completed and reaches the scheduled usable state; At the same time, the special reserve is reduced according to the cost of forming fixed assets, and the accumulated depreciation of the same amount is confirmed. Fixed assets will not depreciate in the future.