The investment to be amortized generally includes: management fee of the construction unit, compensation fee for land acquisition and demolition, survey and design fee, research and test fee, feasibility study fee, temporary facilities fee, foreign design and technical data fee, foreign liaison fee, equipment inspection fee, deferred payment interest, patent fee, technical confidentiality fee, foreign technical personnel fee, load joint test fee, enterprise fund withdrawal, one-time savings, bad debt loss, loan interest, contract notarization fee and project quality.
The accounting of the investment to be amortized is carried out by setting the subject of "investment to be amortized" and the detailed subject set according to its content. The borrower reflects the investment to be amortized that actually occurred and the investment amount is calculated, the lender reflects the investment to be amortized and is included in the cost of property delivery, and the balance reflects the actual expenditure of the investment to be amortized and is transferred to related subjects.