Loans: Long-term loans

Equipment not constructed and installed:

Depends on how you pay the interest. Pay by the month, then pay by the month and pay by the year.

Debit: financial expenses

Loan: interest payable

When handing in:

Borrow: interest payable

Loans: bank deposits

What needs to be built: the interest during the construction period should be capitalized and included in the original value of the equipment, and the interest after use should be expensed. Intermittent downtime of more than three months is also expensive.

Borrow: Construction in progress.

Loan: interest payable

After reaching the usable state, the projects under construction will be transferred to fixed assets.