The eight categories of fixed assets include the following: 1, houses and buildings, refers to the property rights belonging to all the houses and buildings of the enterprise. 2, general office equipment, refers to the equipment commonly used by the enterprise in office and affairs. 3, special equipment, refers to all the equipment belonging to the enterprise that is specifically used for a particular job. 4, cultural relics and displays, refers to the museum, exhibition halls and other cultural institutions of all kinds of cultural relics and displays. 5, books, refers to professional libraries, cultural museums of books and business books of the unit. 6, transportation equipment, refers to the logistics department used in a variety of transportation tools. 7, machinery and equipment, mainly used in the logistics department of the enterprise for its own maintenance of the machine tools, power machines, tools, etc. and standby generators, etc., and the counting instrument, testing instruments and hospitals, medical equipment and equipment. 8, other fixed equipment. Other fixed assets are fixed assets not included in the above categories. The competent authorities may appropriately classify them according to the specific situation, or may appropriately subdivide the above categories and add more types. Article 21 of the Accounting Standards for Institutions, the non-current assets of an institution include long-term investments, construction in progress, fixed assets and intangible assets. Long-term investments refer to those legally acquired by an institution and held for more than one year (excluding one year) of various equity and debt investments. 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.