Categorization of fixed assets
1, buildings and houses: refers to the property rights belonging to the enterprise all buildings and houses.
2, office equipment: refers to the enterprise commonly used in the office and affairs of the equipment.
3, special equipment: refers to all the equipment belonging to the enterprise specifically for a particular job.
4, cultural relics and displays: refers to the exhibition halls, museums and other cultural institutions of various cultural relics and displays.
5, books: refers to the cultural halls, professional library books, archives all kinds of books, as well as the internal library of the enterprise, the unit's business books.
6. Transportation equipment: refers to all kinds of transportation tools used in the logistics sector, including vans, buses, transport cars, motorcycles, three-wheeled trucks, sedans, jeeps, manpower trailers, panel trucks, boats, bicycles and scooters.
7, machinery and equipment: refers to the enterprise logistics department for their own maintenance of tools, power machines, machine tools, etc. and standby generators, etc., as well as testing instruments, counting instruments and hospital medical equipment and equipment.
8, other fixed assets, refers to the fixed assets not included in the above categories.
Definition of Fixed Assets
Fixed assets are buildings, houses, means of transportation, machinery, and other tools, equipment and appliances related to production and operation with a service life of more than one year, which are categorized as tangible assets.
Fixed assets are classified from the accounting point of view as: fixed assets for production, fixed assets for non-production, fixed assets not required, fixed assets under finance leases and so on.