Fixed asset accounts are as follows:
Production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets received as donations.
Fixed assets in the use of the process of loss and transfer to the product is the value of that part of a way to compensate, called depreciation, depreciation is calculated mainly by the average life method, the workload method, the method of total life, etc.; Fixed assets in the material form of replacement, in the form of compensation for the value of the form of renewal; in addition, there are fixed assets, such as the maintenance and repair.
Fixed assets include the following:
1. Houses and buildings: all houses and buildings whose property rights belong to the enterprise; general office equipment: equipment commonly used by the enterprise in office and affairs; special equipment: equipment belonging to the enterprise that is specially used for a particular job; cultural relics and displays: the Instruments and hospital medical equipment; other fixed assets: refers to the fixed assets not included in the above categories, the competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided to increase the types.
Fixed assets can only be recognized if they meet the following conditions:
It is probable that the economic benefits associated with the fixed assets will flow to the enterprise, and the cost of the fixed assets can be measured reliably. If the components of a fixed asset have different useful lives or provide economic benefits to the enterprise in different ways, and different depreciation rates or depreciation methods are applicable, the components shall be recognized separately as individual fixed assets.
Introduction of Fixed Assets
Fixed assets refer to houses, machines, buildings, means of transportation, and other equipment, tools, appliances and so on related to production and operation with a service life of more than one year in an enterprise. Its is the enterprise's means of labor, but also the main assets on which the enterprise depends for production and operation.
Fixed assets are divided into fixed assets for production, fixed assets for non-production, fixed assets not required, fixed assets under finance leases, etc. from the accounting point of view.