Generally speaking, fixed assets can be divided into eight categories
1. houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all the houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, rooms, boiler rooms, chimneys, towers, wells, fences, and other affiliated water, electricity, gas, heating, sanitation and other facilities. The facilities include water, electricity, gas, heating, sanitation, etc. Houses and buildings of affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores, etc., whose property rights are owned by the enterprises.
2. General office equipment
General office equipment refers to office and business equipment commonly used by enterprises, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the common, being clothing utensils, drinking utensils cooking utensils, decorations, etc. are also listed within the general equipment category.
3. Specialized equipment
Specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, etc., should be classified as special equipment.
4. Cultural relics and displays
Cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays. For example, antiques, paintings and calligraphy, and souvenir items. Some enterprises have exhibition rooms and showrooms within their logistic departments, and any of the above items also belong to cultural relics and exhibits.
5. Books
Books, refers to professional libraries, cultural centers of books and units of business books. All kinds of books, including political, business, literary and artistic books, owned by the library and archives within the enterprise are state property.
6. Transportation equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
7. Machinery and equipment
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators used in the logistic departments of enterprises for their own maintenance, as well as counting instruments, testing instruments and medical equipment in hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
8. Other fixed assets
Other fixed assets, refers to fixed assets not included in the above categories. The competent authority can be appropriately divided according to the specific circumstances, but also the above categories can be appropriately subdivided and additional categories.
Expanded Information:
Fixed Asset Depreciation Methods
1, the average life depreciation method a
Monthly depreciation rate = (1 - salvage rate) ÷ expected use of the month
Monthly depreciation = monthly depreciation rate × original value = (original value - salvage) ÷ expected use of the month
Salvage value = original value × salvage value rate
2, average life depreciation method II
Monthly depreciation = (original value - salvage value - accumulated depreciation) ÷ (expected use of the month - the month has been mentioned)
Monthly depreciation rate = monthly depreciation ÷ (original value - salvage value)
=[1 - accumulated depreciation ÷ (original value - salvage value)]÷ (expected use of the month -months withdrawn)
In the average life depreciation method, the amount of depreciation is related to five parameters: original value, accumulated depreciation, salvage value, months of expected use, and months withdrawn***.
If both accumulated depreciation and months provided are zero, the monthly depreciation amount is the same in both depreciation methods, but the monthly depreciation rates are different.
3, the sum-of-the-years method
The sum-of-the-years method calculates the annual depreciation by multiplying the original value of a fixed asset minus its salvage value by a decreasing fraction year by year. The formula is as follows:
Annual depreciation rate = (depreciable life - number of years used) ÷ [depreciable life × (depreciable life + 1) ÷ 2]
Monthly depreciation = (original value of the fixed assets - the estimated net salvage value) × monthly depreciation rate
4, Double Declining Balance Method
Double Declining Balance Method is the case without taking into account the salvage value of the fixed assets, according to the double Straight-line depreciation rate and net fixed assets to calculate the depreciation method. The formula is as follows:
Annual depreciation rate=2÷depreciable life
Monthly depreciation rate=Annual depreciation rate÷1
Monthly depreciation=net book value of fixed assets×monthly depreciation rate.
Using this method, the net book value of fixed assets less the estimated net salvage value should be amortized equally over the two years prior to the expiration of the depreciable life of its fixed assets.
5, workload method
Workload method is a method of depreciation based on the actual workload, the formula is as follows:
Each workload depreciation = (original value of fixed assets - expected net reproduction) ÷ total workload
A fixed asset monthly depreciation = the fixed asset workload of the month × each workload depreciation
This fixed asset monthly depreciation = the fixed asset workload x each workload depreciation
< p>Reference: Baidu Encyclopedia - Fixed Assets