1. Long-term loan account: the mortgage of the company's equipment is obtained by applying for loans from banks or other financial institutions, and the mortgage can be included in the long-term loan account. Long-term loan refers to a loan with a long loan period, usually more than one year, and pays fixed interest according to the contract. In accounting records, long-term loans are usually listed in the liability section of the balance sheet.

2. Fixed assets account: If the mortgage payment of the company's equipment is used to purchase the company's fixed assets, such as equipment or machinery, then this mortgage payment can be included in the fixed assets account. Fixed assets refer to the assets used by the company for a long time, usually with a long service life and need to be depreciated. In accounting records, fixed assets are usually listed on the asset side of the balance sheet.