Before the construction under construction reaches the intended use state, what account shall be recorded for the income obtained from the sale of the products in trial production?

The cost of the products formed during the trial operation of the construction project under construction and which can be sold abroad before reaching the predetermined usable state shall be included in the cost of the construction under construction, and the cost of the project shall be deducted according to the actual sales income or the estimated selling price when the goods are sold or converted into inventory.