1. According to the economic use of production and operation and non-production two categories
Fixed assets for production and operation refers to the fixed assets directly serving the whole process of production and operation, such as plant, machinery and equipment, warehouses, sales sites, transportation vehicles and so on. Fixed assets for non-production and operation refers to fixed assets that do not directly serve the production and operation, but are used to meet the needs of the employees' material culture and living welfare, such as staff dormitories, canteens, nurseries, kindergartens, bathrooms, infirmaries, libraries, as well as scientific research and other aspects of the use of fixed assets such as housing, equipment and so on.
2. According to the use of the situation is divided into use, unused, not need to use three categories
Fixed assets in use refers to the enterprise is using a variety of fixed assets, including due to seasonal and major repairs, such as reasons for the temporary suspension of use as well as the use of the department stored in the use of the replacement of machinery and equipment. Unused fixed assets refers to new fixed assets not yet put into use and approved fixed assets out of use. Fixed assets not in use refers to fixed assets that are not needed by the enterprise and are ready to be disposed of.
3. According to the ownership of property rights is divided into own, receive investment and leased three categories
Owned assets refers to the enterprise has the ownership of a variety of fixed assets. Leased fixed assets refers to the fixed assets leased from outside the enterprise, tenant fixed assets can be divided into operating lease assets and financial lease fixed assets, operating lease assets do not belong to the lessee, and financial lease fixed assets, after the expiration of the ownership of the lessee, the lessee can be regarded as its own assets for management, to be depreciated.
4. According to the physical form is divided into housing and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment five categories
5. According to the minimum period of fixed assets is divided into 5 years, 10 years, 20 years
Minimum period of use of 5 years, such as electronic equipment and means of transportation other than trains, ships, as well as production and business-related apparatus, tools, furniture and other fixed assets; minimum use of 5 years, such as electronic equipment and transportation means other than trains and ships, and production and business-related apparatus, tools, furniture and other fixed assets; minimum use of 5 years. Fixed assets such as; the minimum period of use of 10 years such as trains, ships, machines, machinery and other production equipment; the minimum period of use of 20 years such as houses, buildings and other fixed assets. Enterprises in the shortest period of use of fixed assets classification, can not be different useful life of fixed assets into a category, so as not to affect the correctness of depreciation of fixed assets.
Second, generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of the catalog of fixed assets.
Classification
1. Houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, rooms, boiler rooms, chimneys, water towers, wells, fences, etc. and their ancillary facilities, such as water, electricity, gas, heating, sanitation. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property right is the enterprise.
2. General office equipment
General office equipment, refers to the enterprise commonly used office and affairs 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 cookware, decorations, etc. are also listed within the general equipment category.
3. Specialized equipment
Specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular job. 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, should be listed as special equipment.
4. cultural relics and displays
Cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays. For example, antiques, paintings and calligraphy, and souvenir items. Some corporate logistics departments have internal exhibition rooms, showrooms, where the above items also belong to cultural relics and exhibits.
5. Books
Books, refers to the books of professional libraries, cultural centers and business books of the unit. All kinds of books, including political, business, literary and artistic books, owned by the library and archives within the enterprise are state property.
6. 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.
7. Machinery and equipment
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators used by the logistic departments of the enterprises for their own maintenance, as well as counting instruments, testing instruments and medical equipment of hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
8. Other fixed assets
Other fixed assets, refers to the fixed assets not included in the above categories. The competent authority can be appropriately divided according to the specific circumstances, but also the above categories can be appropriately subdivided and additional types.