How many years is the depreciation period of the software?
Generally speaking, fixed assets can be divided into eight categories, and the logistics department of each enterprise can also specify the catalogue of all kinds of fixed assets according to the specific situation of the enterprise.
1. houses and buildings
Houses and buildings refer to the houses and buildings owned by enterprises, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by enterprises.
2. General office equipment
General office equipment refers to the office and business equipment commonly used by enterprises, such as tables, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and electrical appliances, etc. General equipment belongs to general equipment, as well as clothing, drinking utensils, cookers, decorations and so on. Also listed as general equipment.
3. Special equipment
Special equipment refers to the equipment owned by an enterprise and specially used for a certain job. Including: sports equipment, audio and video recording equipment, projection camera equipment, typing and telex equipment, telephone and telegraph communication equipment, stage lighting equipment, archives special equipment, modern office microcomputer equipment, etc. All tools and instruments dedicated to a job should be classified as special equipment.
4. Cultural relics and exhibits
Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls. Such as antiques, calligraphy and painting, commemorative items, etc. The logistics departments of some enterprises have showrooms and showrooms, and the above items are also cultural relics and exhibits.
5. books
Books refer to books in professional libraries and cultural centers and business books of units. All kinds of books in libraries and archives within enterprises, including political, professional and literary books, belong to the state property.
6. Transportation equipment
Transportation equipment refers to all kinds of transportation tools used by the logistics department, including cars, jeeps, motorcycles, vans, buses, ships, transport vehicles, three-wheeled trucks, human trailers, scooters, bicycles, BMW cars and so on.
7. Mechanical equipment
Mechanical equipment, mainly machine tools, power machines, tools, standby generators, hospital instruments, testing instruments, medical equipment, etc., which are maintained and used by the logistics department of the enterprise. It should also include machines, tools and equipment of some affiliated production enterprises.
8 Other fixed assets
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.