Article 11 fixed assets are classified according to their physical form into: houses and buildings, electronic equipment, transportation tools, machinery and apparatus and other property.
(1) Housing and buildings include: business offices, distribution libraries, ancillary buildings, staff quarters and other buildings.
(2) Electronic equipment category includes: electronic equipment and supporting equipment related to information technology construction, monitoring and alarm and supporting equipment, office automation equipment, communication equipment and so on.
(3) The category of transportation means includes: banknote carriers, escort cars, official cars and other means of transportation.
(d) mechanical appliances, including: mechanical power equipment, electrical equipment, distribution machinery and equipment, medical equipment, cooking equipment and so on.
(v) Other property category: other fixed assets that do not fall into the above categories.
Article XII Fixed Assets are classified according to their sources:
(1) fixed assets purchased or constructed;
(2) fixed assets transferred in without compensation or for compensation;
(3) fixed assets accepted as donations;
(4) fixed assets in surplus;
(5) fixed assets obtained by replacement;
(6) fixed assets from other sources;
(7) fixed assets obtained from other sources. >(vi) Fixed assets from other sources.
Article 13 The land that has been expropriated shall be valued according to the land expropriation fee, and shall be accounted for as follows:
(1) For land that has been expropriated but not yet constructed, the land expropriation fee shall be accounted for by off-balance-sheet "Land Use Right" account;
(2) For land that has been expropriated and the construction project has begun, the land expropriation fee shall be accounted for by off-balance-sheet "Land Use Right" account. (b) For land that has been expropriated for a construction project, the land requisition fee is transferred from the off-balance-sheet "land use right" account to the off-balance-sheet "construction in progress" account; for land that has been expropriated for several projects, the land requisition fee shall be apportioned according to the proportion of the area of the land occupied by the construction project;
(c) The construction project is completed and put into use. Completed and put into use, will be assessed land requisition fees and put into use of the investment in construction projects, from the table outside the "construction in progress" account to the table "fixed assets" and "fixed assets fund The investment in the construction project is transferred from the off-balance sheet account of "construction in progress" to the on-balance sheet accounts of "fixed assets" and "fixed assets fund".
Article 14 Fixed Assets are valued in principle at the actual cost at the time of acquisition, and the specific valuation methods are:
(1) Fixed Assets constructed by themselves are valued at all the expenditures actually incurred in the process of construction;
(2) Fixed Assets purchased are valued at the purchase price plus the transportation cost, insurance cost en route, packaging cost, installation cost and taxes paid;
(c) in the original fixed assets on the basis of alteration, expansion, according to the original book value of fixed assets, plus alteration, expansion of the actual expenditures incurred, minus alteration, expansion of the process generated by the realization of the income valuation;
(d) the fixed assets for repair, renovation, and repair, renovation costs more than the original book value of the fixed assets of 10%, according to the original book value of fixed assets, plus the cost of repair, decoration expenses, minus the cost of repair, renovation expenses, minus the income generated in the process of the fixed assets (d) fixed assets for repair and renovation, and repair and renovation costs exceeding 10% of the original book value of fixed assets, the original book value of fixed assets plus repair and renovation costs and expenses, minus repair and renovation of the process of the change in value of the income valuation;
(e) compensated transfers of fixed assets to the transfer price or transfer to transfer the price of the two sides of the agreement plus payment of the transportation costs, on the way to the cost of insurance, packaging and installation costs;
(f) gratuitous transfers of fixed assets, the transfer of the unit of the original book value of fixed assets, deduct the cost of installation, plus the cost of transport, insurance, packaging, installation and other costs. Transportation costs, insurance costs, packaging costs and installation costs of the transferring unit;
(vii) fixed assets donated, according to the amount of the accompanying documents, plus their own transportation costs, insurance costs, installation costs, and taxes paid, etc.; if the relevant documents are not provided, according to the full replacement value of similar or similar fixed assets;
(viii) surplus fixed assets, in accordance with the (h) Surplus fixed assets shall be valued at the full replacement value of similar fixed assets;
(ix) Fixed assets acquired by replacement shall be valued at the appraisal value of a qualified asset appraisal institution recognized by both parties plus relevant taxes.
Article 15 The value of fixed assets already recorded in the accounts shall not be changed arbitrarily except in the following cases:
(1) revaluation of fixed assets in accordance with the state regulations;
(2) addition of supplementary equipment improvements;
(3) dismantling or expanding a portion of a fixed asset;
(4) fixed asset repairs and renovation (d) fixed assets repair, renovation costs more than 10% of the original value;
(e) adjust the original provisional value based on the actual value;
(f) found that the value of the original record of fixed assets is incorrect;
(g) the value of the sold employees' residences, in accordance with the uniform provisions of the national policy on housing reform value adjustments.