If there is a production line, there are three processes: feeding, molding and assembly. After the production line is completed, it must be put into trial operation. Without adding raw materials, it is idling, that is, no load. If you add raw materials, it is loaded. Because the production line is composed of three programs, it is called combination.

During the trial operation of combined load, raw materials, water, electricity, labor and other expenses will occur. If the products produced during the trial run can be sold, a certain income can also be obtained. Deducting income from expenditure is the "net expenditure incurred".

Extended data:

There are two ways of load debugging: one is carried out by the construction unit itself, and the other is carried out by the production unit. No matter which method is adopted, under the "investment to be amortized" account of the construction unit, the detailed account of "load joint debugging fee" is set to account for the load joint debugging loss of a single project.

When the project is completed and delivered for use, the fixed asset cost of all power equipment and production equipment delivered to the workshop will be allocated according to a certain proportion.