The fixed assets of construction enterprises include

the fixed assets of a construction enterprise include tangible assets held by the enterprise for producing goods, providing labor services, leasing or operating management, and their service life exceeds one fiscal year.

I. Houses and buildings

Houses and buildings refer to all houses and buildings owned by the enterprise, including offices (buildings), auditoriums, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by the enterprise.

second, general office equipment

general office equipment refers to the 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, etc. General equipment belongs to general equipment, and clothing, drinking utensils, cooking utensils, decorations, etc. are also listed as general equipment.

iii. special equipment

special equipment refers to all equipment belonging to an enterprise and specially used for a certain job. Including: sports equipment, audio and video recording equipment, projection camera equipment, typing and telex equipment, telephone and telegraph communication equipment, stage and lighting equipment, special equipment for archives, and modern office microcomputer equipment. All tools and instruments dedicated to a certain job should be classified as special equipment.

iv. cultural relics and exhibits

cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls. For example, antiques, calligraphy and painting, commemorative items, etc. There are exhibition rooms and showrooms in the logistics departments of some enterprises, and all the above items are also cultural relics and exhibits.

V. Books

Books refer to books of professional libraries and cultural centers and business books of units. All kinds of books, including political, professional, literary and artistic books, in the library and archives within the enterprise belong to the state property.

VI. Transportation equipment

Transportation equipment refers to various means of transportation used by the logistics department, including cars, jeeps, motorcycles, vans, buses, ships, transport vehicles, three-wheeled trucks, human trailers, scooters, bicycles and BMWs.

VII. Mechanical equipment

Mechanical equipment mainly includes machine tools, power machines, tools and spare generators used by the logistics department of enterprises for self-maintenance, as well as counting instruments, testing instruments and medical equipment in hospitals. Machinery, tools and equipment of some affiliated productive enterprises should also be included.

VIII. Other fixed assets

Other fixed assets refer to the fixed assets not included in the above categories. The competent department may divide the above categories appropriately according to the specific situation, or divide them appropriately to increase the categories.