Performance cost refers to the separation of time and space between the conclusion and execution of the transaction when the transaction contract between the two parties is concluded. Therefore, how to ensure that both parties to the transaction faithfully perform the concluded transaction contract is another important factor to ensure the conclusion of the transaction.

In order to do this well, society also needs to pay some resources. In addition to the expenses spent by both parties to the transaction, from the perspective of the whole society, a lot of manpower and material resources need to be allocated to serve this aspect.

There are many kinds of performance costs, such as improvement fees, technical consultation and service fees, personnel training fees, etc. Fixed assets leased by financing shall be included in the expenses of each period in an incremental and deferred manner, and debited to such subjects as "long-term deferred expenses", "accrued expenses", "manufacturing expenses" and "management expenses".

For fixed assets, regular repair fees and insurance premiums can be directly included in the current expenses, debited to "manufacturing expenses", "non-operating expenses" and credited to "bank deposits" and other subjects.

The asset account includes the following contents:

1, cash on hand.

2. Bank deposits.

3. Other monetary funds.

4. Transactional financial assets.

5. Notes receivable.

6. Accounts receivable.

7. Prepaid account.

8. Interest receivable.

9. Other receivables.

10, bad debt provision.