What kind of subjects do temporary facilities belong to?

Temporary facilities are usually classified as one of the fixed assets subjects. Fixed assets refer to assets used by enterprises for production and business activities and held for a period of time, which have long-term use value and economic benefits. Although temporary facilities have the word "temporary" in their names, they often need to be used continuously for a period of time in the production and operation of enterprises.

Temporary facilities include some facilities built or installed to meet temporary needs under certain circumstances, such as temporary offices, warehouses or on-site temporary equipment. Although they may be dismantled or abandoned after a period of time, they provide necessary support and functions to enable enterprises to operate normally during their use.

Therefore, according to accounting standards, temporary facilities are usually regarded as fixed assets and included in corresponding subjects, such as fixed assets list or fixed assets account. In the financial statements of enterprises, temporary facilities will be recorded according to their costs, and depreciation or amortization expenses will be accrued accordingly according to depreciation or amortization policies. This helps to reflect the cost and value changes involved in the use of temporary facilities by enterprises in a specific period of time.

Temporary facilities refer to equipment, facilities or resources that are used or leased for a short time to meet specific temporary needs or activities. These facilities are usually dismantled, removed or no longer used after completing specific tasks, rather than being preserved and used for a long time.