Non-current assets funds in the accounting system of public institutions. The amount of long-term investment, fixed assets, projects under construction, intangible assets and other non-current assets occupied by the accounting institutions of this subject. This course should set up long-term investment, fixed assets, projects under construction, intangible assets and other detailed subjects for detailed accounting.

Non-current assets funds of public institutions refer to the amount occupied by non-current assets such as long-term investment, fixed assets, projects under construction and intangible assets of public institutions. Non-current assets are recognized when long-term investment, fixed assets, projects under construction, intangible assets and other non-current assets or related expenses are obtained.

When depreciation of fixed assets and amortization of intangible assets are accrued, non-current assets should be offset. When disposing of long-term investment, fixed assets and intangible assets, and investing in foreign countries with fixed assets and intangible assets, the non-current assets fund corresponding to the assets shall be written off.