1. When the unit fund account allocates funds to the infrastructure account, accounting processing will be carried out according to the nature of the funds.

Debit: allocate funds or carry forward self-raised infrastructure -----×× infrastructure loan: bank deposit 2. After the completion and settlement of the infrastructure project, the accounting processing of the funding account.

After the project is completed, the "fixed assets" of the expense account will be increased based on the amount carried forward from the "assets delivered for use" in the infrastructure account.

Borrow: Fixed asset loan: Fixed fund Extended information: Accounting of fixed funds (1) Accounting content: This account accounts for and supervises the increase, decrease, and balance of fixed funds.