If your hospital is not a private hospital or a pilot city to implement the new hospital financial accounting system, then you should implement the old hospital accounting system, so the fixed assets of the hospital are not depreciated, but the repair and purchase funds are accrued according to the prescribed proportion, and the accounting treatment is as follows: Borrow: medical expenses loan: special fund-repair and purchase fund If your hospital is in a pilot city of the new system, it should be depreciated. Depreciation of fixed assets used for processing drugs and sanitary materials, by: production cost loan: accumulated depreciation; Depreciation of fixed assets used for medical services, by: medical expense loan: accumulated depreciation; Depreciation of fixed assets used by administrative departments and logistics departments, borrowing: management expense loan: accumulated depreciation.