Fixed assets on account refer to the amount of fixed assets that the unit should recognize as profit or loss on the base date of asset inventory, but which are not recognized on account.

The identified fixed assets with outstanding accounts shall be identified in accordance with the principle of truly and objectively reflecting the economic conditions.

Intermediaries should focus on auditing the fixed assets reported by units.

Handling of special funds pending accounts: If the fixed assets are converted into enterprises and the net value of the fixed assets is not determined as required, resulting in a large deviation between the book value and the actual value of the fixed assets, the net value of the fixed assets shall be revalued based on the useful life and the used life.