How to account for long-term equity investment fees?

The handling fee of long-term equity investment is included in the initial accounting cost of long-term equity investment.

The increase of long-term equity investment subjects is included in the debit accounting, and the commission fee will lead to the decrease of monetary funds, and the decrease of assets will be included in the credit accounting.

The accounting treatment of long-term equity investment commission is,

Borrow: long-term equity investment,

Loan: bank deposits and other subjects.