What accounting subjects do the accrued safety production expenses include?

What accounting subjects are included in the accrued safety production expenses?

According to the provisions of Interpretation of Accounting Standards for Business Enterprises No.3 issued by the Ministry of Finance in June, 2009, the safety production expenses extracted by enterprises in high-risk industries in accordance with state regulations should be included in the relevant product costs or current profits and losses, and also included in the "special preparation" subject. When extracting time-consuming safety production, debit the account of "production cost and manufacturing expense" and credit the account of "special reserve".