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Treatment of purchasing fixed assets with self-owned funds in the accounting system of new institutions
If the company withdraws depreciation:

Debit: business expenditure-other capital expenditure-purchase fee.

Loans: bank deposits

Borrow: fixed assets

Loan: non-current assets fund-fixed assets

No depreciation:

Borrow: special fund-repair and purchase fund

Loans: bank deposits

Borrow: fixed assets

Loan: non-current assets fund-fixed assets