the difference between them lies in: firstly, the so-called real right, as its name implies, refers to the right to directly control tangible property, excluding intangible property such as inventions or works. And property rights include tangible property rights and intangible property rights, so the extension of the concept of property rights is broader than property rights. Secondly, real right is a legal category, and its significance lies in defining the legal status of the ownership of specific property.
The eight categories of fixed assets include:
1. Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise;
2. General office equipment refers to office and business equipment commonly used by enterprises;
3. Special-purpose equipment refers to all equipment belonging to an enterprise and specially used for a certain job;
4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls;
5. Books refer to books of professional libraries and cultural centers and business books of units;
6. Transportation equipment refers to various means of transportation used by the logistics department;
7. Mechanical equipment, mainly machine tools, power machines, tools and spare generators used by the logistics department of the enterprise for self-maintenance, as well as meters, testing instruments and hospital medical equipment;
8. Other fixed assets refer to the fixed assets not included in the above categories. The competent department may divide the above categories appropriately according to the specific circumstances, and may also divide the above categories appropriately to increase the types.
to sum up, if the intangible assets have a useful life, they will be amortized by straight-line amortization; if they have no useful life, they will be tested for impairment at the end of each period and will not be amortized. Amortization and impairment test methods are mutually exclusive. Fixed assets are depreciated by the straight-line method according to the number of years after estimating the net salvage value, and at the same time, the impairment test is carried out. For fixed assets that meet the provision for impairment, the depreciation should be recalculated after the provision for impairment is extracted. Depreciation and impairment test are carried out simultaneously.
Legal basis:
Article 34 of the Measures for the Administration of Commercial Housing Sales
A real estate development enterprise shall entrust a unit qualified for real estate surveying and mapping to carry out surveying and mapping according to the project before the commercial housing is delivered for use, and the surveying and mapping results shall be reported to the real estate administrative department for examination and approval before being used for housing ownership registration.
a real estate development enterprise shall, within 6 days from the date when the commercial house is delivered for use, submit the information it needs to provide for housing ownership registration to the real estate administrative department where the house is located.
the real estate development enterprise shall assist the buyer of commercial housing to handle the procedures of land use right change and house ownership registration.