The categories of fixed assets of kindergartens include: 1, buildings (office, teaching and preservation, dormitories for young children, other rooms and structures, etc.); 2, means of transportation (automobiles and other means of transportation); 3, teaching and preservation of special equipment (electromechanical, instrumental, electro-teaching, cultural and physical education, medical care, printing, and other teaching equipment); 4, office equipment (computers, video recorders, microphones, speakers and other office equipment); 5, other Fixed assets (furniture, household appliances, air conditioners, water supply systems, cooking utensils, washing, elevators, office equipment, etc.).
Fixed assets are fixed assets that directly serve the whole process of production and operation, such as plants, machinery and equipment, warehouses, sales sites, transportation vehicles, etc.rn Fixed assets for non-production and operation refer to fixed assets that do not directly serve production and operation, but are designed to meet the needs of employees' material, cultural and welfare needs, such as staff dormitories, cafeterias, nursery schools, kindergartens, bathrooms, infirmaries, Library and other aspects of scientific research and other fixed assets such as the use of housing, equipment.