1. Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise.
2. General office equipment refers to the office and business equipment commonly used by enterprises.
3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job.
4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls.
5. Books refer to books of professional libraries and cultural centers and business books of units.
6. Transportation equipment refers to various means of transportation used by the logistics department.
7 machinery and equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment.
8. Other fixed assets refer to fixed assets that are not included in the above categories.
The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types.
Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or operating management, which have been used for more than 12 months and reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.
From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.
Legal basis: Article 21 of the Accounting Standards for Public Institutions.
Non-current assets of public institutions include long-term investment, projects under construction, fixed assets and intangible assets.
Long-term investment refers to all kinds of equity and creditor's rights investments obtained and held by institutions for more than 1 year (excluding 1 year) according to law.
Construction in progress refers to all kinds of buildings (including new construction, reconstruction, expansion and repair, etc.). ) and equipment installation projects that have incurred necessary expenses but have not been completed and delivered.
Fixed assets refer to the assets held by public institutions whose service life exceeds 1 year (excluding 1 year), whose unit value is above the specified standard, and which basically maintain the original material form during use, including houses and structures, special equipment, general equipment, etc.
Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time exceeding 1 year (excluding 1 year) should be accounted for as fixed assets.
Intangible assets refer to identifiable non-monetary assets held by institutions without physical form, including patents, trademarks, copyrights, land use rights and non-patented technologies.