The eight categories of fixed assets include the following: 1. Houses and buildings, which 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、Specialized equipment, refers to all the equipment belonging to the enterprise 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 specialized 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 for the enterprise logistics department for their 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. The competent authorities may appropriately classify them according to the specific circumstances, and may also appropriately subdivide the above categories and increase the types. Article 21 of the Accounting Standards for Business Units, non-current assets of business units include long-term investment, construction in progress, fixed assets, intangible assets, etc. Long-term investment refers to the assets acquired by business units in accordance with the law. Long-term investment refers to the investment of various equity and debt nature acquired by the institution in accordance with the law and held for more than 1 year (excluding 1 year). Construction in progress refers to the institution has incurred the necessary expenditure, but has not yet been completed and delivered to the use of a variety of buildings (including new construction, alteration, expansion, repair, etc.) and equipment installation projects. Fixed assets refer to assets held by an institution with a service life of more than one year (excluding 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. Although the unit value does not reach the prescribed standard, but the durable time is more than 1 year (excluding 1 year) of a large number of similar materials, should be accounted for as fixed assets. Intangible assets are identifiable non-monetary assets held by the institution without physical form, including patents, trademarks, copyrights, land use rights, non-proprietary technology.
Legal Objective:Enterprise Accounting Standard No. 4? Fixed Assets" Article 3 fixed assets, refers to tangible assets with the following characteristics: (a) held for the production of goods, the provision of services, rental or business management; (b) the useful life of more than one fiscal year. Useful life, refers to the enterprise to use the fixed assets of the expected period, or the fixed assets can produce products or provide services to the number of.