Categories of fixed assets are: houses and buildings, general office equipment, special equipment, cultural relics and displays, books, transportation equipment, machinery and equipment, other fixed assets.
I. Houses and Buildings
Houses and buildings refer to all the houses and buildings whose property rights belong to the enterprise, including offices (buildings), halls, dormitories, cafeterias, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, towers, wells, fences, etc., as well as their ancillary facilities such as water, electricity, gas, heating, sanitation, and so on.
Subsidiary enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights of which are owned by the enterprise.
Two, general office equipment
General office equipment, refers to the enterprise commonly used in the office and affairs of the equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the common, being clothing utensils, drinking utensils cookware, decorations, etc. are also listed within the general equipment category.
Three, special equipment
Special equipment, refers to all the enterprises belonging to the equipment used specifically for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, etc., should be classified as special equipment.
Four, cultural relics and artifacts
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of all kinds of cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, commemorative items. Some corporate logistics departments have internal exhibition rooms, showrooms, where the above items also belong to cultural relics and exhibits.
Fifth, books
Books, refers to professional libraries, cultural centers of books and units of business books. All kinds of books, including political, business, literary and artistic books, in the library and archives within the enterprise are state property.
VI. Transportation Equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
Seven, machinery and equipment
Machinery and equipment, mainly used in the logistics department 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 medical equipment in hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
Eight, other fixed assets
Other fixed assets, refers to 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.