Generally speaking, depreciation is not accrued for public institutions, but if it is a public institution that needs cost accounting (hospitals, tobacco and other departments can accrue "repair and purchase funds")
When purchasing equipment,
Borrow: business expenses-equipment purchase expenses
Loans: bank deposits
At the same time, borrow: fixed assets
Loans: fixed funds
When withdrawing the repair and purchase fund,
Debit: operating expenses (operating expenses)
Loan: special fund-repair and purchase fund
Welcome to give me a nickname-ask all the teachers in the accounting school.