Transfer of medical institutions' equipment to fixed assets

Whether to increase fixed assets depends not only on the purchase amount, but also on the business characteristics of the unit. For example, the purchase price of sewing machines can't reach the amount of fixed assets, but it is a fixed asset for garment factories that use sewing machines as production equipment. For another example, cars are the fixed assets of companies that buy cars, but cars are the products of car companies that produce cars. In other words, whether it belongs to fixed assets depends on whether the unit uses it for its own production and business activities. For medical institutions, fixed assets include houses and medical equipment with large purchase amount and long service life, so work clothes should not be regarded as fixed assets, but should be directly amortized as low-value consumables. It is impossible for the Finance Bureau to say that the subjects are wrong.