Fixed assets classification

I also say a few words: in accordance with the "Enterprise Accounting System" and the relevant provisions of the tax regulations, the enterprise's fixed assets are mainly divided into three categories: First, housing and buildings (including a variety of underground water, electricity, gas pipeline facilities, plant roads, greening projects, etc.); Second, machinery and equipment; Third, transportation and lifting equipment, including a variety of automobiles, forklifts, excavators, loaders, lifting equipment, electrical equipment, electronic equipment and large-scale office furniture and other supplies. The national tax law also makes clear provisions on the service life of the above fixed assets: the service life of buildings is 20 years; the depreciation of machinery is 10 years; and the service life of transportation and lifting equipment, electronic equipment, etc. is 5 years. This provision is to allow all types of enterprises based on a unified standard using the useful life method (also known as straight-line method) depreciation of fixed assets, but also provides that in addition to the three enterprises to calculate the depreciation of fixed assets in the original value of the original value of the purchase of the original value of the basis of deducting 10% of the salvage value of the other enterprises according to 5% deduction. I see what you listed in the question, regardless of the office building accounting treatment, these things I do not favor into the fixed assets, should be in accordance with the accounting treatment of low value consumables. Because the lamps, carpets, wires, etc., itself does not have a long service life, it is a bit against the system to classify it as a fixed asset. If in accordance with the low-value consumables processing, we should use a one-time amortization method and fifty-fifty amortization method of accounting, then you ask for special invoices can also be used as input tax in the output tax deduction, and happy and not for it. I believe my answer to you can help!