Fixed assets are generally divided into houses and buildings, general office equipment, special equipment, cultural relics and displays, books, transportation equipment, machinery and equipment and other fixed assets in eight categories.
1, houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise all houses and buildings.
Including: offices, halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and their ancillary water, electricity, gas, heating, sanitation and other facilities.
Note: Houses and buildings of affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores, etc., whose property rights are owned by the enterprise.
2, general office equipment
General office equipment, refers to the common office and affairs of the enterprise equipment.
Including: desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances.
Note: general equipment belongs to the general, quilted furniture, drinking utensils, cooking utensils, decorations, etc. are also included in the general equipment category.
3, special equipment
Specialized equipment, refers to all the enterprises belonging to the equipment used exclusively 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.
Note: All tools and instruments dedicated to a particular task shall be classified as specialized equipment.
4, cultural relics and artifacts
Cultural relics and artifacts on display, refers to the museums, exhibition halls and other cultural institutions of all kinds of cultural relics and artifacts on display.
Including: antiques, paintings and calligraphy, souvenir items, etc.
Note: Some enterprises have exhibition rooms and display rooms within their logistic departments. Any of the above items also belong to cultural relics and display items.
5, books
Books, refers to the books of professional libraries, cultural centers and business books of the unit.
Including: all kinds of books in the library and archives within the enterprise.
6, transportation equipment
Transportation equipment, refers to a variety of transportation tools used in the logistics sector.
Including: cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, crates, bicycles and scooters.
7, machinery and equipment
Mechanical equipment, refers to the enterprise logistics department for its own maintenance of various mechanical tools.
Including: for their own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment.
Note: Some of the machinery, tools and equipment of affiliated productive enterprises should also be included.
8, other fixed assets
Other fixed assets, refers to the fixed assets not included in the above categories.
Note: The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided to increase the types.