It can be seen that the enterprise's financial system is a one-time amortization method or a 51-51 amortization method, and the collection time is:

borrowing: main business cost,

lending: low-value consumables or low-value consumables-in use,

or turnover materials-low-value consumables-in use,

low-value consumables pots, plates and bowls in the catering industry.

Low-value consumables refer to all kinds of appliances that are not accounted for as fixed assets, which are characterized by low unit value and short service life. Such as tools, management tools, glassware and packaging containers used in the business process.