Generally speaking, fixed assets under the secondary accounts can be divided into eight categories
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, etc.
2. . General office equipment
General office equipment, refers to the enterprise commonly used in the office and affairs of the equipment.
3. Specialized equipment
Specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular job.
4. Cultural relics and displays
Cultural relics and displays refer to all kinds of cultural relics and displays of cultural institutions such as museums and exhibition halls.
5. Books
Books, refers to the books of professional libraries, cultural centers and business books of the units. All kinds of books, including political, business, literary and artistic books, owned by the library and archives within the enterprise are state property.
6. Transportation equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, human trailers, panel trucks, bicycles, and small-wheeled vehicles.
7. Machinery and equipment
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc., used by the logistics department of an enterprise for its own maintenance, as well as counting instruments, testing instruments and medical equipment equipment in hospitals.?
8. Other fixed assets
Other fixed assets, refers to fixed assets not included in the above categories. The competent authority can be appropriately divided according to the specific circumstances, or the above categories can be appropriately subdivided and additional types.
Expanded Information:
Fixed Assets Disposal, including fixed assets, are the disposal of fixed assets. p>Disposal of fixed assets, including the sale, transfer, scrapping and destruction of fixed assets, foreign investment, non-monetary asset exchange, debt restructuring and so on.
I. Conditions for derecognition of fixed assets
Fixed assets shall be derecognized if they satisfy one of the following conditions:
(1) the fixed assets are in the state of disposal;
(2) the fixed assets are not expected to generate economic benefits through the use or disposal of the fixed assets.
II. Treatment of Fixed Asset Disposals
(1) Fixed assets held for sale by an enterprise shall be adjusted for their estimated net residual value.
(2) When an enterprise sells, transfers, or scraps fixed assets or incurs damage to fixed assets, it should recognize the disposal proceeds, less the book value and related taxes, in the current profit and loss. The book value of a fixed asset is the amount after the cost of the fixed asset is deducted from accumulated depreciation and accumulated impairment allowance.
(3) Where an enterprise includes in the cost of fixed assets subsequent expenditure incurred on fixed assets, it shall derecognize the carrying value of the replaced part.
Baidu Encyclopedia - Fixed Assets