The cost of mixing station qualification, etc. How to deal with the accounts? . Please elaborate.

Mixing station is a commercial concrete enterprise.

You can't get a business license without qualification.

Not intangible assets. The expenses incurred for this purpose, if there are official invoices, can be classified as long-term deferred expenses-organization expenses; If the enterprise starts to operate. This fee can be amortized into the management fee in one lump sum or monthly.