It belongs to electronic equipment.
In China's accounting system, fixed assets usually refer to houses, buildings, machines, machinery, transportation tools and other equipment, apparatus and tools related to production and operation with a service life of more than one year.
Electronic equipment, as referred to in the Regulations for the Implementation of the Enterprise Income Tax Law, is usually considered to be equipment consisting of electronic components such as integrated circuits, transistors, tubes, etc., which applies electronic technology to perform its functions, including electronic computers and robots, numerical control or programmed control systems controlled by electronic computers.
Fixed assets can be categorized and accounted for according to their economic purpose, use, ownership, physical form and useful life.
1, according to the economic use of production and operation and non-production two categories
Fixed assets for production and operation refers to the fixed assets that directly serve the whole process of production and operation, such as plant, machinery and equipment, warehouses, sales sites, transportation vehicles and so on. Fixed assets for non-production and operation refers to fixed assets that do not directly serve the production and operation, but are used to meet the needs of the employees' material culture and living welfare, such as staff dormitories, canteens, nurseries, kindergartens, bathrooms, infirmaries, libraries, as well as scientific research and other aspects of the use of fixed assets such as housing, equipment.
2, according to the use of the situation is divided into use, unused, not need to use three categories
Fixed assets in use refers to the enterprise is using a variety of fixed assets, including due to seasonal and major repairs and other reasons temporarily out of service and stored in the use of the department for replacement of machinery and equipment. Unused fixed assets refers to new fixed assets not yet put into use and approved fixed assets out of use. Fixed assets not in use refers to fixed assets that are not needed by the enterprise and are ready to be disposed of.
3., according to the property rights belonging to own, receive investment and lease three categories
Owned assets refers to the enterprise has the ownership of a variety of fixed assets. Tenant fixed assets refers to the fixed assets leased from outside the enterprise, tenant fixed assets can be divided into operating lease assets as well as fixed assets under finance leases, operating leases do not belong to the ownership of the lessee, while the fixed assets under finance leases, after the expiration of the ownership of the lessee, the lessee can be regarded as its own assets for management, to be depreciated.
4, according to the physical form is divided into housing and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment five categories.
Expanded:
In general, fixed assets can be divided into five categories. p>Generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of various types of fixed assets catalog.
1. Houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and its affiliated water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property right is the enterprise.
2. General office equipment
General office equipment, refers to the enterprise commonly used office and affairs equipment, 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 cookware, 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, should be listed 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 corporate logistics departments have internal exhibition rooms, showrooms, where the above items also belong to cultural relics and exhibits.
5. Books
Books, refers to the books of professional libraries, cultural centers and business books of the unit. 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, human 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 by the logistic departments of the enterprises for their own maintenance, as well as counting instruments, testing instruments and medical equipment of hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
8. Other fixed assets
Other fixed assets, refers to the fixed assets not included in the above categories. The competent authority can be appropriately divided according to the specific circumstances, or the above categories can be appropriately subdivided and additional categories.
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