1, building construction. Refers to all houses and buildings whose property rights belong to the enterprise. 2. General office equipment. Refers to the office and business equipment commonly used by enterprises. 3. Special equipment. Refers to all the equipment belonging to the enterprise that is specially used for a certain job. 4. Cultural relics and exhibits. Refers to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls. 5. books. Refers to books in professional libraries and cultural centers and business books of units. 6. Transportation equipment. Refers to the various means of transport used by the logistics department. 7. Mechanical equipment. Mainly machine tools, power machines, tools, standby generators, hospital instruments, testing instruments, medical equipment, etc., which are maintained and used by the logistics department of the enterprise. 8. Other fixed assets. Refers to the fixed assets not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types. Article 21 Non-current assets of public institutions include long-term investment, projects under construction, fixed assets and intangible assets. Long-term investment refers to all kinds of equity and creditor's rights investments obtained and held by institutions for more than 1 year (excluding 1 year) according to law. Construction in progress refers to all kinds of buildings (including new construction, reconstruction, expansion and repair, etc.). ) and equipment installation projects that have incurred necessary expenses but have not been completed and delivered. Fixed assets refer to the assets held by public institutions whose service life exceeds 1 year (excluding 1 year), whose unit value is above the specified standard, and which basically maintain the original material form during use, including houses and structures, special equipment, general equipment, etc. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time exceeding 1 year (excluding 1 year) should be accounted for as fixed assets. Intangible assets refer to identifiable non-monetary assets held by institutions without physical form, including patents, trademarks, copyrights, land use rights and non-patented technologies.