按照形成固定资产的成本冲减专项储备,并确认相同金额的往来账“专项应付款——安全设备”。该固定资产在以后期间内正常计提折旧。使用安全储备购置的安全设备等固定资产中途处置及报废时的具体解决办法,我认为应按处置时的公允价值为基数,转回专项储备。 Deduct the special reserve according to the cost of forming fixed assets and confirm the current account “Special Payable - Safety Equipment ” of the same amount. The fixed assets are normally depreciated in subsequent periods. Specific solutions for the disposal and retirement of fixed assets such as safety equipment acquired through the use of safety reserves, I think the special reserve should be reversed on the basis of fair value at the time of disposal.