The tooling uniformly made by enterprises for employees should be included in the management expenses, and labor insurance expenses and welfare expenses can be set separately for detailed accounting according to different purposes.

1. If the tooling is a labor protection measure, the accounting entry is:

Debit: management fee-labor insurance fee

Loan: bank deposit

2. If the tooling is not a labor protection measure, the accounting entry is:

Debit: management fee-welfare fee

Loan: bank deposit.