The fixed assets of a primary care organization correspond to a fixed fund, so what account does the fixed assets of a hospital correspond to, a business fund?

3201 pending fund

This account accounts for the use of financial subsidies, scientific and educational projects, income from the purchase of fixed assets, intangible assets or the purchase of medicines, health materials and other materials formed, set aside for asset depreciation, amortization, or the use of inventory issued by the fund to be deducted.

The fund to be offset should be recognized at the time of expenditure on the use of financial subsidies, the purchase and construction of fixed assets, intangible assets, or the purchase of medicines, health materials and other materials, and should be offset when the relevant fixed assets and intangible assets are depreciated, amortized or used for the issuance of inventory in due course.