Fixed assets should be recorded at the actual cost at the time of acquisition. Specifically: (1) Fixed assets purchased are recorded at the actual purchase price paid or the original book value of the unit sold (net of the original installation cost), packaging costs, transportation and installation costs. (2) Fixed assets constructed by oneself are recorded according to all the expenditures actually incurred in the construction process. In the fixed assets have not been delivered to use or have been put into use but not yet for the completion of the final accounts of the fixed assets before the fixed assets of the interest on borrowings and related costs, as well as foreign currency borrowings of the exchange differences should be included in the value of the fixed assets; after this time, the interest on borrowings and related costs as well as foreign currency borrowings of the exchange differences should be recognized in the current period of profit and loss. Fixed assets that have been put into use but have not yet gone through the transfer procedures can be recorded at the estimated value first, and then adjusted when the actual value is determined. (3) Fixed assets transferred from other units' investment are recorded at the price confirmed by evaluation or agreed in the contract or agreement. (4) Fixed assets leased under finance shall be recorded at the price of the equipment purchased, transportation costs, insurance costs, installation and commissioning costs and other expenses as determined in the lease agreement. (5) In the original fixed assets on the basis of alteration, expansion of fixed assets, take over the original fixed assets of the original book value, minus the alteration, expansion of the process of the realization of income, plus due to the alteration, expansion of the increased expenditure recorded. (6) Accepting the donation of fixed assets should be in accordance with the market price of similar assets or relevant documents to determine the value of fixed assets. All expenses incurred in accepting donated fixed assets shall be included in the value of fixed assets. (7) Surplus fixed assets shall be recorded at full replacement value. Accounting entries Borrow: Fixed Assets Credit: Bank Deposit