According to the provisions of the Hospital Accounting System, when the project is completed and delivered for use, according to the actual expenditures incurred in the process of self-construction, debit "Fixed Assets" and credit "Construction in Progress".
At the same time, it is stipulated that the fixed assets added in the same month will not be depreciated in the same month, but will be depreciated from the next month onwards.
Therein, the work is delivered to use means to reach the intended state of use, so the hospital's fixed assets have reached the intended state of use, to be depreciated.