depreciation of fixed assets. In view of the fact that the fixed assets have not been updated in the initial stage of the project, the depreciation fund, which is the nature of fixed assets replacement reserve, is temporarily idle after being withdrawn. Therefore, in order to effectively use all possible sources of funds to shorten the repayment period and strengthen the solvency of the project, some newly-increased depreciation funds can be used as the source of loan repayment. The amortization fee of intangible assets is included in the total cost of the project according to the current financial system. However, after the amortization fee is withdrawn from the project, this fund has no specific use provisions and is of a "precipitation" nature, so it can be used to repay the loan.