Maintenance and purchase funds are more like prepaid expenses. The current accounting system of public institutions does not establish a depreciation system for fixed assets, but accrues a repair and purchase fund according to a certain proportion of business income and business income for the renewal and major repair of fixed assets. When drawing, debit the subjects of "business expenditure" and "non-business expenditure" and credit the subjects of "special fund-repair and purchase fund". The repair and purchase fund is used to purchase fixed assets or carry out major repairs.