After reading the "Hospital Accounting System", I think it should be placed in the "fund to be hedged".

3201 Fund to be hedged

This account accounts for the hospital’s use of financial subsidies and income from scientific and educational projects to purchase fixed assets, intangible assets or purchases of medicines, health materials and other materials, which are left to be calculated. A fund that is used to offset asset depreciation, amortization or use of inventory materials.

The funds to be hedged shall be recognized when expenditures are incurred on the purchase and construction of fixed assets, intangible assets or the purchase of medicines, health materials and other materials using fiscal subsidies and income from science and education projects, and shall be calculated on a periodic basis when the relevant fixed assets and intangible assets are Depreciation, amortization or use of issued inventory materials will be offset.