The major maintenance fund actually refers to the special funds paid on schedule to pay for major repairs of fixed assets, because the maintenance interval is relatively long and the cost of each maintenance is relatively high. Therefore, after the enterprise pays this part of the funds, it will be included in the special project expenditure account first, and then transferred to the special fund overhaul fund account after the completion of the overhaul project acceptance.

Large maintenance funds are generally used for the actual maintenance expenses of machinery, equipment and buildings, and also belong to projects with special funds. When using, it is necessary to distinguish between large maintenance and small and medium maintenance. In practical work, in order to improve the efficiency of the use of fixed assets, the major maintenance fund can be combined with the renovation fund, which can not only ensure sufficient capital reserves for major maintenance of fixed assets, but also balance costs. For example, local maintenance of machinery or local repair of buildings and buildings are not within the scope of the large maintenance fund and cannot be used for expenditure. Yoshiya real estate encyclopedia, buying a house needs more knowledge.