1) Because the molds used by injection molding machines are mostly customized according to the different needs of products, they have unique service objects. 2) Based on the reason of 1), customized molds, if owned by enterprises themselves, should be included in "fixed assets" for accounting. 3) The depreciation allocation depends on the service life of the mold (or the expected output of a special mold). When allocating depreciation, it should be included in "manufacturing expenses-depreciation expenses", and this part should be fully transferred to the cost of the corresponding product.