The classification of fixed assets in administrative units is mainly based on the specialization of equipment and value standards. General equipment is usually valued at more than 800 yuan, covering office equipment such as transportation, communication tools and office automation equipment, used for daily office and business processing. Specialized equipment, on the other hand, refers to units purchased for specific business needs, the value of the starting point increased to more than 1,500 yuan, such as medical equipment, scientific research instruments, cultural and sports equipment, public security law enforcement equipment, etc., which have specialized performance and use of the equipment.
According to the Ministry of Finance's 2012 revision, the standard for the division of fixed assets has been adjusted, with the standard for unit value raised to more than 1,000 yuan and the standard for specialized equipment to more than 1,500 yuan, while the classification of fixed assets has been simplified to six categories: housing, general-purpose equipment, special-purpose equipment, cultural relics, books and archives, furniture, and so on. Specific distinction, general-purpose equipment, including office equipment, such as computers, furniture, etc.; special equipment is based on the characteristics and functions of the industry is divided into medical equipment, broadcasting equipment, scientific research instruments, cultural and sports equipment, public security equipment and other categories, each category is also subdivided under the specific type of equipment.
Through the above categorization, administrative units are able to clearly manage their fixed assets and ensure the rational use and effective maintenance of assets. The value and use of these equipments are of great significance to the operation and financial management of the unit.