fixed assets of public institutions generally do not need to be depreciated.

purchase:

borrow: special fund-repair and purchase fund (purchased with repair and purchase fund)

or business expenditure (purchased with surplus funds)

or special fund expenditure (purchased with special funds)

loan: bank deposit

loan: fixed assets

loan: fixed funds

scrapped. The income from the sale of scrap materials is included in the special fund-repair and purchase fund, and the special fund-repair and purchase fund should be reduced if the cleaning expenses occur.

Borrow: fixed fund

Loan: fixed assets.