Fixed assets are as follows:
1. Houses and buildings, which refers to all houses and buildings whose property rights belong to the enterprise;
2. General office equipment, which refers to equipment commonly used by the enterprise in office and affairs;
3. Specialized equipments, which refers to equipments belonging to the enterprise that are specially used for a certain work;
4. Cultural relics and Displays, refers to all kinds of cultural relics and displays in museums, exhibition halls and other cultural institutions;
5, books, refers to the books of professional libraries, cultural halls and the business books of the unit;
6, transportation equipment, refers to all kinds of transportation tools used in the logistics sector;
7, machinery and equipment, mainly machine tools used in the logistic sector of the enterprise for its own maintenance, Power machine, 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. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided to increase the type.
Legal basis: "Chinese people's **** and the State Enterprise State-owned Assets Law" Article 18
State-funded enterprises shall, in accordance with the laws, administrative regulations and the State Council's financial departments, establish and improve the financial and accounting system, set up the accounting books, accounting, in accordance with the laws, administrative regulations and the articles of association of the enterprise. Provide true and complete financial and accounting information to the contributors.
State-funded enterprises shall, in accordance with the laws, administrative regulations and the provisions of the articles of association, distribute profits to the contributors.