1, mainly including the public * * * part of the community and * * * facilities and equipment. Public * * * parts refer to the parts of the foundation, load-bearing walls, columns, beams, roofs, walls, halls, stairwells, corridors and so on of residential buildings that are shared by individual residential owners and non-residential owners.

2, * * * facilities and equipment. Including elevators, lighting, fire-fighting facilities, green spaces, roads, wells, non-operating parking lots or garages, public welfare cultural and sports facilities and houses with facilities and equipment.

3, the use of property maintenance funds plan, including the proposed maintenance and update, cost budget, expenditure scope, possible emergencies that endanger the safety of housing, residential special maintenance funds disposal methods.

Major repair fund is a special fund paid by enterprises on schedule to pay for major repairs of fixed assets. Due to the long interval between major repairs and the high cost of each repair, in order to make the products of each period bear the cost of major repairs in a balanced way, the monthly major repair fund is withdrawn according to the deposit interest rate to ensure the needs of major repairs of fixed assets financially.

When the major repair cost actually occurs, it shall be recorded in the subject of "special project expenditure-major repair project expenditure" first, and transferred to the subject of "special fund-major repair fund" after the major repair project acceptance is completed, so as to offset the major repair fund. In principle, each fixed asset should be provided with a major repair fund separately, but in practice, it is generally provided according to the depreciation ratio of fixed assets.