The six major categories of fixed asset classification are houses and buildings, general office equipment, special equipment, cultural relics and displays, transportation equipment, and books.
1, houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise all houses and buildings, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and their affiliated water, electricity, gas, heating, sanitation and other facilities. Houses and buildings of affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores, etc., the property rights of which are owned by the enterprises.
2, general office equipment
General office equipment, refers to the enterprise commonly used office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the common, being clothing utensils, drinking utensils cooking utensils, decorations, etc. are also listed within the general equipment category.
3, special equipment
Specialized equipment, refers to all the enterprises belonging to the equipment used exclusively for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing 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 are tools and instruments dedicated to a particular job, etc., should be classified as special equipment.
4, cultural relics and artifacts
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of all kinds of cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, commemorative items. Some enterprises have exhibition rooms and showrooms within their logistic departments, and any of the above items also belong to cultural relics and exhibits.