Maintenance and purchase funds are more like prepaid expenses. The current Accounting System for Public Institutions does not establish a depreciation system for fixed assets. Instead, the repair and purchase fund is accrued according to a certain proportion of business income and business income for the renewal and major repair of fixed assets. When drawing, business expenses and business expenses are debited and credited to the special fund-repair and purchase fund, which is used to purchase fixed assets or carry out major repairs.