Repair purchase funds are more like accrued expenses. The current "Accounting System for Public Institutions" does not establish a depreciation system for fixed assets. Instead, a repair and purchase fund is accrued based on a certain proportion of business income and operating income, which is used for the renewal of fixed assets and large-scale repairs. When making the provision, debit business expenses, Operating expenses account, credit special fund-repair purchase fund account, use repair purchase fund to purchase fixed assets or carry out large-scale repairs