What accounting subjects does the air conditioning installation and maintenance cost belong to?

If air conditioners are installed, they shall be included in the input cost and maintenance cost of air conditioners:

Borrow: management fee-maintenance fee of the management department,

Debit: sales expenses-maintenance expenses of the sales department,

Borrow: workshop departments such as manufacturing costs-maintenance costs,

Borrow: tax payable-value-added tax payable-input tax,

Loans: bank deposits, etc.