Fixed assets purchased during the preparatory period can be directly included in the fixed assets account if they do not need to be installed and used.

If it needs to be installed, the expenses incurred in the installation process will be collected through the projects under construction and transferred to fixed assets after completion.

Fixed assets are not depreciated in the month when they are put into use, but in the second month.

Depreciation is not required for the unused fixed assets in the preparation period, but for the used fixed assets, depreciation is required in the second month, and the depreciation amount is included in the management expenses-organization expenses, projects under construction and other subjects according to the beneficiaries.