What are the accounting subjects of the special funds for science and technology allocated by finance to enterprises?

Included in the "special accounts payable" account;

If fixed assets are formed:

Borrow: fixed assets

Loans: bank deposits

At the same time, if there is no need to return the money: debit: special payable.

Loan: capital reserve

If put into production:

Borrow: raw materials

Loans: bank deposits

Borrow: production cost

Loan: raw materials

At the same time, if the project is closed and there is no need to return the money, borrow: special payables.

Credit: production cost