According to the hospital accounting system, when the project is completed and put into use, "fixed assets" will be debited and "projects under construction" will be credited according to the actual expenses incurred in the self-construction process.
At the same time, it is stipulated that the new fixed assets in the current month will not be depreciated in the current month, but will be depreciated from next month.
In this case, the delivery of internal work refers to reaching the scheduled usable state, so the fixed assets of the hospital have reached the scheduled usable state and should be depreciated.