Fixed assets belong to the asset class of subjects.
Definition of Fixed Assets
Fixed Assets, refers to the enterprise's use of more than one year of the building, housing transportation tools, machinery and other tools, equipment, appliances and other tools related to production, operation, etc., is categorized as tangible assets. Fixed assets from the accounting point of view is divided into: production fixed assets, non-production fixed assets, fixed assets not required, fixed assets under finance leases.
Categorization of fixed assets
1, buildings and houses: refers to all buildings and houses whose property rights belong to the enterprise.
2, office equipment: refers to the enterprise commonly used in the office and affairs of the equipment.
3, special equipment: refers to all the equipment belonging to the enterprise specifically for a particular job.
4, cultural relics and displays: refers to the exhibition halls, museums and other cultural institutions of various cultural relics and displays.
5, books: refers to the cultural halls, professional library books, archives all kinds of books, as well as the internal library of the enterprise, the unit's business books.
6. Transportation equipment: refers to all kinds of transportation tools used in the logistics sector, including vans, buses, transport cars, motorcycles, three-wheeled trucks, sedans, jeeps, manpower trailers, crates, boats, bicycles and scooters.
7, machinery and equipment: refers to the enterprise logistics department for its own maintenance of tools, power machines, machine tools, etc. and standby generators, etc., as well as testing instruments, counting instruments and hospital medical equipment and equipment.
8, other fixed assets, refers to the fixed assets not included in the above categories.