is a fixed asset. There are two ways to deal with it:

1. institutions with depreciation of fixed assets

Borrow: business expenses-setting secondary subjects according to the source of funds-expenditure on goods and services-purchase expenses 2

Loan: bank deposits 2

Borrow: fixed assets-furniture and equipment 2

Loan: non-current assets. Institutions that do not accrue depreciation on fixed assets should accrue the repair and purchase fund at the end of each year, and the purchase of fixed assets in the coming year should be paid from the repair and purchase fund:

Borrow: special fund-repair and purchase fund 2

Borrow: fixed assets-furniture and equipment 2

Loan: non-current assets fund-fixed assets 2.