Do fixed assets include intangible assets?

Fixed assets exclude intangible assets. Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with the service life of an enterprise exceeding 1 year. Intangible assets include social intangible assets and natural intangible assets. There are patents, non-patented technologies, trademark rights, copyrights, concessions, land use rights, etc. The lawful property of private individuals is protected by law, and it is forbidden for any organization or individual to occupy, plunder or destroy it.

Eight categories of fixed assets include:

1. Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise;

2. General office equipment refers to the office and business equipment commonly used by enterprises;

3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job;

4. Cultural relics and exhibits refer to all kinds of cultural relics and exhibits of cultural institutions such as museums and exhibition halls;

5. Books refer to books of professional libraries and cultural centers and business books of units;

6. Transportation equipment refers to various means of transportation used by the logistics department;

7. Mechanical equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment;

8. Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types;

Legal basis: Article 269 of the Civil Code of People's Republic of China (PRC).

For-profit legal persons have the right to possess, use, profit from and dispose of their real estate and movable property in accordance with laws, administrative regulations and articles of association.

For legal persons other than for-profit legal persons, the provisions of relevant laws, administrative regulations and articles of association shall apply to their real estate and chattel rights.