Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.
Article 60 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows:
(a) houses and buildings, for 20 years.
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year.
(3) utensils, tools, furniture, etc. Related to production and business activities, 5 years.
(four) four years for vehicles other than airplanes, trains and ships.
(five) electronic equipment, for 3 years.
Air conditioning is not electronic equipment, but electrical equipment.
What kind of fixed assets does air conditioning belong to?
Contents of eight categories of fixed assets
1. Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise.
2. General office equipment refers to the office and business equipment commonly used by enterprises.
3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job.
4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls.
5. Books refer to books of professional libraries and cultural centers and business books of units.
6. Transportation equipment refers to various means of transportation used by the logistics department.
7 machinery and equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment.
8. Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide more categories.
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