China Naming Network - Baby naming - What accounting account should be included in the expenses incurred for the plates used in the warehouse?

What accounting account should be included in the expenses incurred for the plates used in the warehouse?

If the plates used to build the warehouse should be recorded as: Debit: Construction in progress - warehouse

Credit: Raw materials - plates

Construction completed: Debit : Fixed assets—warehouse

Loan: Construction in progress—warehouse

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