(2) Land and plants;
(3) Instruments and meters;
(4) Electromechanical equipment;
(5) Electronic equipment;
(6) Printing equipment;
(7) Sanitary and medical equipment;
(8) Literary and sports equipment;
(9 )Specimen models;
(10)Cultural artifacts and displays;
(11)Books;
(12)Tools, gauges and utensils;
(13)Furniture;
(14)Administrative office equipment;
(15)Quilted furniture;
(16)Classification of fixed assets of livestock
(1) Fixed assets: assets with a service life of more than one year and which remain basically unchanged in their original material form during use.
(2) Low-value consumables: items with a useful life of less than one year are low-value consumables, including teaching equipment and daily consumables. Fixed assets can be divided into six categories
①, houses and buildings. It refers to the school has the right of possession and the right to use the houses, buildings and their ancillary facilities.
②, specialized equipment. Is the school according to the actual needs of teaching and business work to purchase a variety of specialized performance and special purpose equipment, such as teaching instruments, electronic teaching equipment; transportation; cooking machinery; medical equipment; ** beauty and other teaching equipment. Including: sports and cultural activities equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of micro-computer equipment, etc.
③, general equipment category. General office equipment, refers to commonly used office and business equipment, furniture and equipment, office appliances.
4, artifacts and displays. It refers to the school's various cultural relics and displays, such as: paintings and calligraphy, souvenirs, specimens, commemorative items, and so on.
5, books category. Under the teacher's books; student books; journals and magazines, CD-ROMs and so on.
6. Other fixed assets. Such as land. The above six categories for the first level of classification of property, according to the need to set up a second level of classification, third level of classification and other subjects, as well as the classification number.
Legal basis
Methods for the Management of Fixed Assets of Higher Education Institutions under the Ministry of Education (for Trial Implementation)
Article 4 is a fixed asset if it belongs to the following conditions:
1. Teaching and scientific research equipments with a unit price of more than 100 yuan and a durability period of more than one year.
2. General equipment with a unit price of more than 20 yuan and a durability period of more than one year.
3. Unit price of less than $ 20, but the durability of a large number of more than one year of the same type of property and some property unit price does not meet the criteria for division, but has been included in the catalog of fixed assets with the same varieties of property, specifications, models.
4. Some property is scarce, the school believes that should be included in the fixed assets.