本公司使用提取的安全费时，属于费用性支出的，直接冲减专项储备；形成固定

When the company uses the extracted safety fees and belongs to expense expenditures, it directly offsets the special reserves; if fixed assets are formed, the expenditures incurred through the collection of construction projects under construction are confirmed as fixed when the safety projects are completed and reach the predetermined usable state Assets; at the same time, the special reserves are written off according to the cost of forming fixed assets, and the accumulated depreciation of the same amount is confirmed. The fixed asset will no longer be depreciated in future periods.

The Company uses the withdrawal of security costs, which belong to the expense expenditure, directly reduces the special reserve; if the fixed assets are formed, the expenditure incurred by the collection of the construction accounts shall be confirmed as a fixed asset when the security project is completed and the intended use state is reached; and at the same time, the special reserve shall be reduced according to the cost of the fixed asset formation and the accumulated depreciation of the same amount shall be confirmed. The fixed asset is no longer depreciated for a later period.

When the company uses the extracted safety cost, if it belongs to expense expenditure, it will directly offset the special reserve; if it forms fixed assets, it will be recognized as fixed assets when the safety project is completed and reaches the expected serviceable state through the collection of construction in progress accounts; at the same time, it will offset the special reserve according to the cost of forming fixed assets and confirm the accumulated depreciation of the same amount. The fixed assets will not be depreciated in the future.