2, fixed assets refers to the enterprise for the production of products, the provision of services, rental or business management and held, the use of more than 12 months, the value of non-monetary assets up to a certain standard, including housing, buildings, machinery, machinery, means of transportation, and other production and business activities related to the equipment, appliances, tools and so on. Fixed assets are the means of labor of the enterprise and the main assets on which the enterprise relies for production and operation. From the accounting point of view, fixed assets are generally categorized into fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets under donations and so on.
3, machinery and equipment, mainly for the enterprise logistics department for their own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment. Some subsidiary productive enterprises machinery, tools and equipment should also be included.