Operational assets include land, buildings, machinery and equipment.
1. Land
is state-owned land whose land use is commercial, tourism, entertainment and commercial residential and other types of business nature. Land for all types of business purposes, such as commercial, tourism, entertainment and commercial residential, must be offered for sale by tender, auction or listing. It is strictly prohibited to grant the right to use land for business purposes by other means.
2. Buildings
refers to houses, buildings and their ancillary facilities. Houses include office buildings, production and operation buildings, warehouses, staff living rooms, canteen rooms, boiler rooms, etc.; buildings include roads, fences, water towers, sculptures, etc.; and ancillary facilities include elevators, communication lines, transmission lines, water and gas pipelines, etc., in the houses and buildings.
3, machinery and equipment
refers to a variety of equipment with specialized performance and specialized purposes, including a variety of instruments and mechanical equipment, medical equipment, cultural and sports institutions, cultural and sports equipment.
Fixed assets valuation rules:
1, purchased, paid transfer of fixed assets, according to the actual payment of the purchase price, transfer price, as well as transportation and miscellaneous expenses, insurance, installation costs, vehicle purchase surcharge and other accounting.
2. Fixed assets constructed by ourselves are recorded according to all the expenditures actually incurred in the construction process.
3, in the original fixed assets on the basis of alteration, expansion of fixed assets, according to the alteration, expansion of expenditures incurred, minus the alteration, expansion of the process of the net increase in the value of the income from the change of price, add fixed assets account.
4, accept donations, sponsorships, awards and gratuitous transfer of fixed assets, in accordance with the market price of similar fixed assets or the relevant certificates recorded, the fixed assets to accept the relevant costs incurred in the fixed assets should be included in the value of fixed assets.
Refer to Baidu Encyclopedia-Operating Assets for the above