Generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of various types of fixed assets catalog.
①Houses and buildings:
Houses and buildings refer 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, towers, wells, fences, etc., and their affiliated water, electricity, gas, heating, sanitation and other facilities. Houses and buildings of affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores, etc., the property rights of which are owned by the enterprises.
② general office equipment:
General office equipment, refers to the enterprise commonly used in office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the common, being clothing utensils, drinking utensils cooking utensils, decorations, etc. are also listed within the general equipment category.
3 special equipment:
Special equipment, refers to all the enterprises belonging to the equipment used exclusively for a particular job. 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, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular task, they should be listed as specialized equipment.
4 cultural relics and displays:
Cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays. For example, antiques, paintings and calligraphy, souvenir items and so on. Some enterprises have exhibition rooms and showrooms within their logistic departments, and any of the above items also belong to cultural relics and display items.
⑤Books:
Books refer to the books of professional libraries, cultural centers and business books of the units. 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 equipment:
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, human trailers, crates, bicycles and small-wheeled vehicles.
⑦ Machinery and equipment:
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators used in the logistic departments of the enterprises for their own maintenance, as well as counting instruments, testing instruments and medical equipment in hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
⑧ other fixed assets:
Other fixed assets, refers to the above categories are not included in the fixed assets. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided and increased categories.