The eight categories of fixed assets include the following:
1, houses and buildings, refers to the property rights belonging to all the houses and buildings of the enterprise;
2, general office equipment, refers to the enterprise commonly used in the office and affairs of the equipment;
3, special equipment, refers to all the equipment belonging to the enterprise is specifically used for a particular work;
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 professional libraries, cultural museums of books and units of business books;
6, transportation equipment, refers to a variety of transportation tools used in the logistics sector;
7, machinery and equipment, mainly used in the logistics sector of the enterprise 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;
8, other fixed assets, refers to the fixed assets not included in the above categories;
Supervisors can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately detailed and additional types.
Legal basis: Article 21 of the Accounting Standards for Institutions
The 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 institutions in accordance with the law and held for more than one year.
Construction in progress refers to various construction and equipment installation projects that have already incurred the necessary expenditures but have not yet been completed and delivered for use.
Fixed assets refer to assets held by an institution with a service life of more than one year, a unit value of more than the prescribed standard, and assets that basically remain in their original material form in the course of 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 large number of the same kind of materials with a durability of more than 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.