if your hospital is not a private hospital or a pilot city where the new hospital financial and accounting system is implemented, you should implement the old hospital accounting system, so the fixed assets of the hospital are not depreciated, but the repair and purchase fund is accrued according to the prescribed proportion, and the accounting treatment is as follows: Borrow: medical expenses loan: special fund-repair and purchase fund If your hospital is in a pilot city with the new system, you should withdraw depreciation. Depreciation accrued for fixed assets used for processing drugs and sanitary materials, by: production cost loan: accumulated depreciation; Depreciation accrued for fixed assets used for medical services, by: medical cost loan: accumulated depreciation; Depreciation of fixed assets used by administrative departments and logistics departments, by: management expense loan: accumulated depreciation.