Can corporate real estate be used as a depreciation deduction for kindergartens and gyms?

It can be depreciated, but the expense account is different from that used in production and operation. If it is regarded as employee benefits, depreciation will be treated as "non-monetary benefits". Debit: accumulated depreciation; Loan: payable to employees-non-monetary welfare This is a "collective" welfare, and employees do not have to pay personal income tax.