Dr. Wu used bank deposits of $40,000 to purchase medical equipment for his clinic. The medical equipment here belongs to fixed assets seawater construction in progress, or equipment?

2, if the equipment requires a longer time to install and requires higher labor costs and other installation materials, first recorded in construction in progress, to be installed and delivered to use and then transferred to fixed assets.

3, there is no "equipment" in the asset class, but there is "equipment" in the fixed asset classification.