How many general categories of fixed assets are there? What are they respectively?

8 categories.

There are houses and buildings, office equipment, professional equipment, displays, books, transportation equipment, machinery and equipment, and other fixed assets.

Generally, they can be divided into eight categories, and it is possible for companies to divide them into more categories depending on their situation. Catalog of fixed assets by category.

1. Houses and buildings Houses and buildings, refers to all houses and buildings whose property rights belong to the enterprise, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and their affiliated water, electricity, gas, heating, sanitation.

2. General Office EquipmentGeneral office equipment refers to equipment commonly used by enterprises in office and affairs, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances.

3. Specialized equipment special equipment, refers to all belonging to the enterprise specifically for a particular work of equipment. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, and office modernization of microcomputer equipment.

4. Cultural relics and displays Cultural relics and displays refer to all kinds of cultural relics and displays in museums, exhibition halls and other cultural institutions. For example, antiques, paintings and calligraphy, souvenirs.

5. Books Books, refers to the books of professional libraries, cultural centers and business books of the unit. All kinds of books, including political, business, literary and artistic books, owned by the library and archives within the enterprise are state property.

6. Transportation equipmentTransportation equipment refers to all kinds of transportation tools used in the logistics sector, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.

7. Machinery and equipment machinery and equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc., used by the logistics department of the enterprise for its own maintenance, as well as counting instruments, testing instruments and medical equipment in hospitals. Some of the subsidiary productive enterprise machinery, tools and equipment should also be included.

8. Other fixed assets other fixed assets, refers to the fixed assets not included in the above categories.