Is a CPR simulator a fixed asset

Yes. Fixed assets include houses, buildings, machinery, machinery, means of transportation and other equipment, appliances, tools and other production and business activities, and CPR simulators belong to the medical apparatus, so they are fixed assets. Fixed assets are the enterprise's means of labor, but also the main assets on which the enterprise depends for production and operation, from the accounting point of view, fixed assets are generally divided into fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, unwanted fixed assets, fixed assets under finance leases, fixed assets under donations.