The eight categories of fixed assets include:
1, houses and buildings, refers to the property rights belonging to the enterprise's all houses and buildings.
2. General office equipment, means equipment commonly used by the enterprise in office and affairs.
3, specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular work.
4, cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays.
5. Books, refers to the books of specialized libraries, cultural halls and business books of the units.
6. Transportation equipment, refers to all kinds of transportation tools used in the logistics sector.
7, machinery and equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc. used by the logistics department of the enterprise for its own maintenance, as well as counting instruments, testing instruments and medical equipment equipment in hospitals.
8, other fixed assets, refers to the fixed assets not included in the above categories. The competent authorities may be appropriate according to the specific circumstances of the division, but also the above categories can be appropriately subdivided into additional categories.
Fixed funds, as the monetary manifestation of fixed assets, also have the following characteristics:
1. The circulation period of fixed funds is relatively long, which does not depend on the production cycle of the product, but on the useful life of fixed assets.
2, the value of fixed funds compensation and physical renewal is carried out separately, the former is with the depreciation of fixed assets gradually completed, the latter is in the fixed assets can not be used or should not be used, with the usual accumulation of depreciation fund to realize.
3, in the acquisition and construction of fixed assets, the need to pay a considerable amount of monetary funds, this investment is a one-time, but the recovery of investment is phased through the depreciation of fixed assets.