1, general equipment: unit value of more than 800 yuan, refers to the office and business work for the general equipment, including transportation, communication tools, office automation equipment.
2, special equipment: unit value is higher (starting point is 1500 yuan), refers to the unit according to the actual needs of business work to purchase a variety of specialized performance and special purpose equipment, including a variety of instruments and mechanical equipment, medical equipment, sports and cultural institutions, sports and cultural equipment.
3. According to the latest revision of the Ministry of Finance's financial rules, guidelines and accounting system for administrative institutions in 2012, the standard of fixed assets for administrative institutions has been raised from a unit value of more than 500 yuan (of which: a unit value of more than 800 yuan for specialized equipment) to a unit value of more than 1,000 yuan (of which: a unit value of more than 1,500 yuan for specialized equipment);
Fixed asset classification from the original eleven categories into six categories, namely, buildings and structures, general-purpose equipment, special equipment, cultural relics and displays, books and archives, furniture and utensils fixtures and plants and animals.
Expanded Material:
Specific Equipment Distinctions
I. General Equipment.
Refers to general-purpose equipment for office and business use, including cultural and office machinery, fire-fighting equipment, motors, transformers, boilers, air-conditioning appliances, cleaning and sanitation appliances, communications equipment, video products, audio equipment, computers and their peripherals, computer software, furniture and equipment, quilts and clothing.
Two, specialized equipment.
Refers to a variety of specialized performance and special purpose equipment, including :?
(a) medical and health units of medical equipment, diagnostic instruments and diagnostic equipment, medical radiographic equipment, medical biochemical instruments and equipment, extracorporeal circulation equipment and devices, artificial organs and devices, prosthetic equipment and devices;
Operating room equipment, first aid room equipment, diagnostic equipment, ward equipment, disinfection room equipment, dental equipment and medical lights, veterinary instruments. The following is a list of the most common types of medical equipment used in the world.
(B) radio and television broadcasting units of radio transmission equipment, television transmission equipment, audio program production and broadcast control equipment, video program production and broadcast control equipment, multi-purpose broadcasting, stereoscopic television and satellite broadcasting and television equipment, cable television distribution system equipment, application of television equipment.
(3) scientific research units of scientific research instruments and meters, electronic and communication measuring instruments, measuring standards and gauges, scales, etc.?
(4) Cultural, sports and educational units of cultural and artistic equipment, sports equipment, entertainment equipment, performance costumes and stage equipment, etc.?
(v) press and publishing units of the press and publishing equipment, printing machinery, bookbinding machinery, etc.?
(6) Public security and political and legal organs of the traffic management equipment, fire equipment, forensics and identification equipment, security and inspection equipment, monitoring and alarm equipment.
(VII) other industries, special equipment, such as funeral cremation equipment.