Borrowing: increase in fixed assets: completion of infrastructure, self-construction or purchase, paid or unpaid allocation of donations, inventory surplus (excluding the purchase fee considered by travel expenses, included in fixed assets).
Credit: reduction of fixed assets: transfer-out, scrapping, loss reporting, loss and paid price change (the actual price change is recorded in the "other income" account) (the cleaning cost is recorded in the "expenditure" account).
In order to centrally calculate the amount of state funds invested by administrative units in fixed assets, the subject of "fixed funds" (net assets) is set up to calculate the fixed assets funds formed by various sources of administrative units. Debit, record the reduced amount of fixed assets; Creditors, record the increase of fixed assets. The credit balance reflects the total value of fixed assets funds owned by the administrative unit.