Legal analysis
Generally speaking, fixed assets can be divided into eight categories: 1. Houses and buildings refer to houses and buildings owned by enterprises, including offices (buildings), auditoriums, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by enterprises. 2. General office equipment. 3. Special equipment refers to all the equipment specially used for a certain job. 4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls. Such as antiques, calligraphy and painting, commemorative items, etc. The logistics departments of some enterprises have showrooms and showrooms, and the above items are also cultural relics and exhibits. 5. Books refer to books of professional libraries and cultural centers and business books of units. All kinds of books in libraries and archives within enterprises, including political, professional and literary books, belong to the state property. 6. Transportation equipment refers to various means of transportation used by the logistics department, including cars, jeeps, motorcycles, vans, buses, ships, transport vehicles, three-wheeled trucks, human trailers, scooters, bicycles, BMW cars, etc. 7. Mechanical equipment, mainly machine tools, power machines, tools, standby generators, hospital instruments, testing instruments, medical equipment, etc. which are maintained and used by the logistics department of the enterprise. It should also include machines, tools and equipment of some affiliated production enterprises. 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.
legal ground
People's Republic of China (PRC) Civil Code
Article 113 The property rights of civil subjects are also protected by law.
Article 267 The lawful property of a private person is protected by law, and it is forbidden for any organization or individual to occupy, plunder or destroy it.
Article 269 For-profit legal persons shall have the right to possess, use, profit from and dispose of their real and movable property in accordance with laws, administrative regulations and articles of association. For legal persons other than for-profit legal persons, the provisions of relevant laws, administrative regulations and articles of association shall apply to their real estate and chattel rights.