1. Fixed assets in use
Fixed assets in use refers to the production and non-production fixed assets in use. Due to seasonal operations or major repairs and other reasons. Fixed assets temporarily out of use still belong to the fixed assets in use. Enterprise leased to other units of fixed assets and internal replacement of fixed assets, also belongs to the fixed assets in use.
2. unused fixed assets
Unused fixed assets refers to the completed or purchased yet to be delivered to the use of new fixed assets, as well as due to alterations, expansions and other reasons for the suspension of the use of fixed assets. For example: the fixed assets purchased by the enterprise is still to be installed, change of business tasks to stop the use of fixed assets, etc.
3. Unused fixed assets
Unused fixed assets is the enterprise's surplus or unsuitable for a variety of fixed assets need to be deployed to deal with.
Eight categories of fixed assets
1. Houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all the houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, rooms, boiler rooms, chimneys, water towers, wells, fences and their ancillary water, electricity, gas, and so on. and its affiliated facilities such as water, electricity, gas, heating and sanitation. Houses and buildings of affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores, etc., are owned by the enterprises.
2. General office equipment?
General office equipment, refers to the common office and business equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, by the clothing utensils, drinking utensils, cooking utensils, decorations, etc. are also included in the general equipment category.
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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 and 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 is a special tool for a particular job, etc., should be classified as special equipment.
4. cultural relics and exhibits?
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of various cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, souvenir items. Some enterprise logistics department has an exhibition room, showroom, where the above items also belong to cultural relics and exhibits.
5. Books?
Books, refers to professional libraries, cultural centers, books and business books. Enterprise internal library, archives of all kinds of books, including political, business, literature and art books, are state property.
6. Transportation equipment
Transportation equipment refers to all kinds of transportation tools used in the logistics sector, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles and scooters.
7. Machinery and equipment?
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc., used by the logistic department of the enterprise for its own maintenance, as well as counting instruments, testing instruments and medical equipment in hospitals. Some of the subsidiary production enterprise machinery, tools and equipment should also be included.
8. Other fixed assets
Other fixed assets, refers to the above categories are not included in the fixed assets. The competent authorities may be appropriate according to the specific circumstances of the division, but also the above categories can be appropriately subdivided to increase the type.