I, houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all the houses and buildings, including the office (building), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and so on. and its affiliated facilities such as water, electricity, gas, heating and sanitation. 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.
Two, general office equipment
General office equipment, refers to the enterprise commonly used in the office and affairs of the 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.
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Three, special equipment
Specialized equipment, refers to all belonging to the enterprise is specifically used for a particular work of equipment. 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 job, etc., should be listed as special equipment.
Four, cultural relics and artifacts
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of all kinds of cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, commemorative items. Some corporate logistics departments have internal exhibition rooms, showrooms, where the above items also belong to cultural relics and exhibits.
Fifth, books
Books, refers to professional libraries, cultural centers of books and units of business books. All kinds of books, including political, business, literary and artistic books, in the library and archives within the enterprise are state property.
VI. 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, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
Seven, machinery and equipment
Machinery and equipment, mainly used in the logistics department of the enterprise for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and medical equipment in hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
Eight, other fixed assets
Other fixed assets, refers to fixed assets not included in the above categories. The competent authorities may be appropriate according to the specific circumstances of the division, but also the above categories can be appropriately subdivided and increased categories.
Source: General Logistics Management Resource Network Office Manual of Fixed Asset Management Fixed Asset Standard refers to the main labor resources and non-production and business housing and equipment should be listed as fixed asset management and accounting conditions. It is based on the fixed asset value of the turnover mode and management needs to be unified. The conditions of labor materials listed as fixed assets are: (1) the use period is more than one year; (2) the unit value is more than the specified limit. The conditions for non-production and business housing and equipment to be classified as fixed assets are: (1) the period of use is more than two years; (2) the unit value is more than 2,000 yuan. If the above two conditions are not met at the same time, they are classified as low value consumables and are included in the management and accounting of working capital. However, some fixed assets unit value is lower than the required standard, but belongs to the enterprise's main production equipment, should still be listed as fixed assets. Listed as fixed assets of the unit value of labor materials standard is according to the characteristics of the industry and the size of the enterprise respectively, and has been with the development of economic construction for a number of adjustments: 1952 to 1956 for 100 yuan or more than 200 yuan; 1957 to 1964 changed to 200 yuan or more than 500 yuan; after 1965 has been changed to 200 yuan, 500 yuan, 800 yuan above. Enterprises should formulate a "fixed asset catalog" in accordance with the fixed asset standards and in the light of the specific conditions of the enterprise, listing the names and numbers of the fixed asset items owned by them, so as to avoid the confusion in management and accounting caused by the fact that, due to the differences in the purchase price and expected service life of the same item, it is sometimes classified as a fixed asset, and sometimes as a low-value consumable item. Confusion. As long as the conditions of fixed assets whether ordinary invoices or VAT invoices can be fixed assets, just ordinary invoices can not be deducted, VAT invoices can be deducted.