the safety expenses shall be used in accordance with the following provisions.

(1) Expenditure on improving, transforming and maintaining safety protection equipment and facilities, among which:

1. Safety equipment and facilities in mining enterprises refer to comprehensive dust prevention, geological monitoring, fire prevention, water prevention, dangerous gas monitoring, ventilation systems, equipment for supporting and preventing side slopes, electromechanical equipment, power supply and distribution systems, transportation (lifting) systems and tailings ponds (dams);

2. Safety equipment and facilities of dangerous goods production enterprises refer to facilities and equipment such as monitoring, monitoring, ventilation, sun protection, temperature adjustment, fire prevention, fire extinguishing, explosion prevention, pressure relief, antivirus, disinfection, neutralization, moisture prevention, lightning protection, antistatic, anti-corrosion, anti-leakage, dike protection or isolation operation in workplaces such as workshops and warehouses;

3. The safety equipment and facilities of road transportation enterprises refer to the vehicle safety condition detection and maintenance system, and the attached safety equipment of the vehicle.

Extended information:

The latest provisions of Interpretation No.3 of Accounting Standards for Business Enterprises:

1. The safety production expenses drawn by enterprises in high-risk industries according to state regulations shall be included in the cost of related products or current profits and losses, and at the same time recorded in the subject of "special reserve".

2. if the enterprise uses the extracted safety production time, which belongs to the expense expenditure, it will directly offset the special reserve.

3. if an enterprise uses the extracted safety production expenses to form fixed assets, it shall collect the expenses incurred through the subject of "construction in progress", and confirm them as fixed assets when the safety project is completed and ready for use. At the same time, the special reserve is reduced according to the cost of forming fixed assets, and the accumulated depreciation of the same amount is confirmed. The fixed assets will not be depreciated in future periods.

4. The ending balance of "special reserve" is reflected by adding "special reserve" between "minus: treasury stock" and "surplus reserve" under the owner's equity of the balance sheet. The maintenance fee and other expenses with similar nature extracted by the enterprise shall be handled according to the above provisions.

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