Fixed assets refers to the enterprise for the production of products, the provision of services, rental or business management and held, the use of more than 12 months, the value of a certain standard of non-monetary assets, including housing, buildings, machinery, machinery, means of transportation and other production and business activities related to equipment, appliances, tools and so on. Fixed assets are the means of labor of an enterprise and the main assets on which the enterprise relies for production and operation. From the accounting point of view, fixed assets are generally divided into fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets under donations and so on.
Generally speaking, fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, the specific provisions of various types of fixed assets catalog.
Classification:
1. Houses and Buildings
Houses and buildings refer to all the houses and buildings whose property rights belong to the enterprise, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., as well as their affiliated water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property right is the enterprise.
2. General office equipment
General office equipment, refers to the enterprise commonly used office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the common, being clothing utensils, drinking utensils cookware, decorations, etc. are also listed within the general equipment category.
3. Specialized equipment
Specialized equipment, refers to all the equipment belonging to the enterprise specifically 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. Where there are tools and instruments dedicated to a particular job, they should be listed as special equipment.
4. cultural relics and displays
Cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays. For example, antiques, paintings and calligraphy, and souvenir items. Some corporate logistics departments have internal exhibition rooms, showrooms, where the above items also belong to cultural relics and exhibits.
5. Books
Books, refers to the books of professional libraries, cultural centers and business books of the unit. All kinds of books, including political, business, literary and artistic books, owned by the library and archives within the enterprise are state property.
6. Transportation equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, human trailers, panel trucks, bicycles, and small-wheeled vehicles.
7. Machinery and equipment
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators used in the logistic department of an enterprise for its own maintenance, as well as counting instruments, testing instruments, and medical equipment in hospitals. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
8. Other fixed assets
Other fixed assets, refers to the fixed assets not included in the above categories. The competent authority can be appropriately divided according to the specific circumstances, but also the above categories can be appropriately subdivided and additional types.