Do roller skates belong to fixed assets

The skates do not belong to fixed assets, if it is a skating rink, the skates also belong only to the main consumable production materials, because of the consumable. So when purchased, they are directly charged to production costs or expenses.

The eight categories of fixed assets include:

1, houses and buildings, refers to all houses and buildings whose property rights belong to the enterprise.

2, general office equipment, refers to the enterprise commonly used in the office and affairs of the equipment.

3, special equipment, means all the equipment belonging to the enterprise specifically for a particular job.

4, cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays.

5. Books, refers to the books of specialized libraries, cultural halls and business books of the units.

6. Transportation equipment refers to all kinds of transportation tools used in the logistics sector.

7, machinery and equipment, mainly used by the enterprise logistics department for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment and equipment.

8, 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 and increased categories.