General equipment: generally non-specialized, each profession can be standardized commonly used equipment .
Specialized equipment is specifically for a certain type or class of objects, build a function or several pieces of equipment, targeted, high efficiency, such as machining of special equipment, often only has to complete a certain type or limited to a few parts of a specific sequence or process of processing, the advantage of the efficiency is particularly high for single varieties of high-volume addition.
Expanded:
Note:
Review the initial cost of fixed assets of a fixed asset is measured correctly.
Whether the selection of depreciation methods for fixed assets is appropriate, whether the depreciation 1 date years are appropriate, and whether the depreciation amount is calculated correctly. According to the relevant provisions, once the depreciation method of fixed assets is determined, it shall not be changed arbitrarily. However, the enterprise should at least review the useful life, estimated net residual value and depreciation method of fixed assets at the end of each year.
If the projected number of useful lives differs from the original estimate, the useful lives of fixed assets should be adjusted; if the projected number of expected net salvage values differs from the original estimate, the projected net salvage values should be adjusted; if there is a significant change in the way in which the economic benefits related to the fixed assets are expected to be realized, the method of depreciation of fixed assets should be changed.
Baidu Encyclopedia - Fixed Assets
Baidu Encyclopedia - General Equipment
Baidu Encyclopedia - Specialized Equipment