If you purchase fixed assets that do not require installation, depreciation will start from the next month when the fixed assets are recorded. According to the new standard, depreciation will be accrued starting from the next month after the fixed assets reach the intended usable condition. If the project has reached the intended use state but has not yet completed the final settlement, the cost should be determined based on the estimated value and depreciation should be provided. The accrued depreciation amount will be adjusted according to the actual cost after the completion of the final settlement.