This should be included in fixed assets. The depreciation of sewage treatment equipment is shorter than the depreciation of general electromechanical equipment. I have not checked the standards and I am not sure. The projects I encountered are generally based on 8-10 years. . However, the operation and management costs of sewage treatment projects must be included in daily costs. Such as: electricity, water, pharmaceutical fees, maintenance fees, labor costs, etc., these are not decimals. Inadequate consideration can sometimes make the processing equipment unsustainable.