How to calculate the fire protection facilities?

The entry of fire-fighting facilities is to conduct accounting treatment by purchasing fire-fighting facilities. Bookkeeping procedures are as follows:

1) Fire-fighting facilities purchased by enterprises for engineering construction are used as raw materials;

Borrow: raw materials

Loans: bank deposits

2) Fire fighting facilities purchased by an enterprise for sale shall be regarded as the inventory of the enterprise:

Borrow: inventory goods

Loans: bank deposits

3) Enterprises purchase fire-fighting facilities for the construction of fixed assets of enterprises.

Borrow: special materials

Loans: bank deposits