Fixed Asset Classification Schedule (Asset Classification Scope of Accounting)
I. Land and Buildings
1, business premises, including piling, general contracting, windows and doors, business premises
2, non-business premises, glass curtain wall projects, steel structure projects, refers to the business premises are not connected to the office, dormitory, cafeteria, etc.
3, simple premises, the use of the building, the use of the building, the building, the building, the building, the building, the building, the building, the building, the building, the building and the building, the building and the building. p>3, simple house exterior wall paint, light canopy, Xiban flower room, coal shed, etc.
4, other buildings, tiles and bricks, water towers, cisterns, wells, tanks, parking lots, garden facilities, fences, outdoor swimming pools, tennis courts, golf courses, etc.
5, land
Two, renovation of the house building renovation, including decorative lamps and lanterns, floodlighting
< p>three, road and bridge Containing embankment waterway, lake view, water features, swimming pools, rockery plastic stonefour, machinery and equipment
1, the power supply system equipment Variable gas, high and low voltage switchgear, generator, charger, etc.
2, *** heat and spa water system equipment Hot water boiler, hot gas boiler, oven, piping, etc., and spa water
3, maintenance equipment lathe Electric welding machine, ox-head planer, universal test bench, lifting table, pipe unclogging machine, etc.
4, elevator Elevator
5, washing equipment, sanitary ware Washing machine, dry (wet) washing machine, ironing machine, etc.
6, kitchen appliances and equipment Refrigerators, freezers, dishwashers, gyoza(dumpling) machine, pasta(noodle)-machine, etc., including gas pipelines
7, safety and fire safety equipment Security Surveillance, fire alarms, etc.
5. Transportation: Sedans, minibuses, buses, vans, luggage vans, motorcycles, etc.
6. Furniture and equipment: Furniture for business and office use, furniture for dormitories, crafts such as high-grade screens and artifacts, grooming equipment, sanitary equipment, carpets, lighting, etc.
7. Office equipment: Copiers, printers, faxes, shredders, safes, etc.
8, Safes, etc.
VIII. Electronic Data Processing Equipment
1. Servers/Servers Servers/Servers
2. Computer Equipment and Software Computer Equipment and Software
9. Communication Equipment
1. Switchboard Systems Switchboard Systems, Exchanges, etc.
2. Others Telephones, Portable Phones, Walkie Talkie, etc.
< p>Ten, air-conditioning equipment1, central air-conditioning system equipment chiller (group), cooling towers, etc.
2, air-conditioning cabinet, split air-conditioning units, etc.
Eleven, electrical appliances and arts and recreation equipment
1, closed-circuit television broadcasting equipment Closed-circuit television broadcasting equipment
2, high-level musical instruments pianos, accordions, organ, electronic organs, high-level orchestral instruments, etc.
2, high-level musical instruments, etc.
2, high-level instruments, etc. Orchestral instruments, etc.3, a variety of electrical appliances and equipment audio, television sets, cameras, etc., including physical examination, medical equipment
4, recreational equipment playground, gym equipment
XII, other fixed assets
1, signage engineering Doors / Hardware, business equipment
2, intelligent control card, multimedia conference, water treatment, integrated network, temporary facilities and construction management. Integrated Network, Temporary Facilities and Construction Management, Pipeline Corridor
3, Finishing (public **** part) Landscaping
4, Crafts Plumbing and Electricity
5, Theater and Stage Art Engineering
6, LED Engineering
About the definition of Fixed Assets:
(1) Office Equipment and Household Appliances and Equipment (including air conditioners, TV, refrigerator, etc.) are treated as fixed assets if they are used for more than one year at the rate of 800 yuan.
(2) The rest of the unit amount of 1200 yuan and above, the useful life of more than one year that is as fixed assets.