Fixed assets are generally divided into six categories: houses and structures, specialized equipment, general-purpose equipment, cultural relics and displays, books, archives, furniture, utensils, fixtures and plants and animals.
1, land, houses and structures
Land, sea areas and uninhabited islands, houses and structures.
2, general equipment
Computer equipment and software, office equipment, vehicles, library and archive equipment, mechanical equipment, electrical equipment, radar, radio and satellite navigation equipment, communication equipment, radio, television and movie equipment, instruments, electronic and communication measuring instruments, measuring standards and gauges, scales.
3, special equipment
Prospecting, mining, ore dressing and block making equipment, special equipment for oil and gas extraction, special equipment for the petroleum and chemical industry, coking and metal smelting and rolling equipment, special equipment for the power industry, special equipment for the non-metallic mineral products industry, special equipment for the nuclear industry, special equipment for the aerospace industry, construction machinery, agricultural and forestry machinery, wood gathering and processing equipment, food processing equipment, beverage processing equipment, tobacco processing equipment, grain and oil crops and feed processing equipment, textile equipment, sewing, apparel, tanning and fur processing equipment, paper and printing machinery, chemicals and traditional Chinese medicine equipment, medical equipment, electricians, electronic production equipment, safety production equipment, postal equipment, environmental pollution control equipment, public security equipment, water engineering machinery, funeral equipment and supplies, and other equipment. Machinery, funeral equipment and supplies, railroad transportation equipment, water transportation equipment, aircraft and its ancillary equipment, special instrumentation, arts and cultural equipment, sports equipment, recreational equipment.
4, cultural relics and exhibits
Cultural relics, exhibits.
5, books, archives
Books, archives.
6 Furniture, utensils, equipment and flora and fauna
Furniture and utensils, quilts and clothing, special-purpose animals, special-purpose plants.
In summary, there are many fixed asset asset categories.
Legal basis:
Accounting Standards for Institutions of the People's Republic of China
Article 21
Non-current assets of an institution include long-term investments, construction in progress, fixed assets, intangible assets, and so on.
Long-term investments refer to all kinds of investments of equity and debt nature acquired by an institution in accordance with the law and held for more than one year (excluding one year).
Construction in progress refers to all kinds of construction (including new construction, alteration, expansion, repair, etc.) and equipment installation projects for which the institution has already incurred the necessary expenditures but has not yet completed and delivered to use.
Fixed assets refer to assets held by an institution with a service life of more than one year (excluding one year), a unit value of more than the prescribed standard, and which basically remain in their original material form in the course of their use, including buildings and structures, specialized equipment, general-purpose equipment and so on.
The value of the unit does not reach the prescribed standard, but the durability of a large number of similar materials for more than 1 year (excluding 1 year), should be accounted for as fixed assets.
Intangible assets refer to identifiable non-monetary assets held by an institution without physical form, including patents, trademarks, copyrights, land use rights, non-patented technologies, etc.