Administrative units of fixed assets to be depreciated?

There is generally no depreciation for business organizations, but if they are to be cost-accounted for (hospitals, tobacco and other departments can be "repair fund")

When purchasing equipment,

debits: business expenses - equipment purchase

credits bank deposits

while debiting: fixed assets

Credit: Bank Deposit

At the same time, debit: Fixed Assets

Credit: Fixed Fund

When withdrawing the Repair Fund

Borrow: Business Expenditures (Operating Expenditures)

Credit: Dedicated Funds - Repair Fund

When withdrawing the Repair Fund

Credit: Specialized Funds - Repair Fund

Credit: Specialized Funds - Repair Fund