Category I: Houses and buildings. Refers to all kinds of buildings and their ancillary facilities that can be used for office, living, teaching, production and storage.
The second category: means of transportation. Refers to buses, cars, jeeps, station wagons, trucks, motorcycles, tricycles, bicycles and other motor and non-motor vehicles, ships and other means of transportation.
Category III: Computers and communication equipment. Refers to electronic computers and their peripheral equipment, including calculators, various electronic computers, printout equipment, computer software and power supply equipment; Communication equipment includes telephone, telegraph communication equipment, fax and data communication equipment, and broadcasting equipment includes cameras, editing equipment, video products (such as televisions and video recorders) and audio equipment (such as radios, tape recorders, loudspeakers and stereos).
Category IV: Instruments and equipment. Refers to all kinds of production metering and measuring equipment and instruments, meters, etc.
Category V: Furniture and appliances. Refers to all kinds of desks, chairs, data cabinets, disk cabinets, safes, sofas, blankets and so on.
Category VI: Cultural and sports equipment. Refers to various cultural and sports equipment, such as musical instruments, performance costumes, fitness equipment, sports equipment, etc.
The seventh category: books and materials. Refers to all kinds of Chinese and foreign books, materials (including microform materials) and cultural relics purchased by the library and reference room of the unit.
Class VIII: Other equipment. Refers to typewriters, offset presses, stenographs, copiers, photographic equipment, microform equipment, etc. And fixed assets not included in the above seven categories. Article 8 The term "current assets" as mentioned in these Measures refers to cash, various deposits, marketable securities and inventories (inventories, products in process, semi-finished products, finished products, materials and low-value consumables). Article 9 Intangible assets mentioned in these Measures refer to the right of invention, patent right, trademark right, copyright, etc. Chapter III Use of State-owned Assets Article 10 All units shall conduct regular and irregular inspections on the use of occupied state-owned assets, and must conduct an inventory once a year, and report the inventory management and use to the competent department. Eleventh units shall establish the following responsibility system for the use of state-owned assets, and implement the responsibility to departments and individuals:
(1) registration system. The stock, increase, decrease, change and distribution of state-owned assets should be registered timely, accurately and truly.
Assets in physical form should be classified, numbered, set up special accounts and registered with cards; For large, expensive and precise instruments and equipment, technical files should be established according to sets (pieces).
(2) custody system. For all kinds of assets, it is necessary to establish and improve the system of custody, requisition and return, and properly manage them.
(3) Damage compensation system. Those who cause damage, loss and waste of state-owned assets should be held accountable and dealt with according to different situations. Twelfth institutions and administrative units use state-owned assets for their own use to engage in commodity production and use them for compensation.
Services, leasing and other business activities, should adhere to the principle of "who invests, who benefits, who owns", and with reference to the relevant provisions, the monthly occupation of total assets of 2 ‰ ~ 8 ‰ of the state-owned assets occupation fee. The occupation fee of state-owned assets, net income after deducting various expenses, shall be used for the preservation, appreciation and development of state-owned assets, and shall not be used for indiscriminate funds and various subsidies. Article 13 The functional institutions that occupy state-owned assets within each unit shall accept the supervision and guidance of the state-owned assets management department or accounting department of the unit, and regularly reconcile all occupied state-owned assets to ensure that the accounts and cards are consistent and the accounts are consistent. Chapter IV Disposal of State-owned Assets Article 14 The disposal of state-owned assets may be transferred with or without compensation within the statistical system, and transferred with compensation to units outside the statistical system.