Fixed assets status

Fixed assets are divided into three categories according to their uses: in use, unused and unnecessary. 1. In-use fixed assets refer to all kinds of fixed assets being used by enterprises, including machinery and equipment that have been temporarily stopped due to seasonality and major repairs and stored in the user department for replacement. 2. Unused fixed assets refer to new fixed assets that have not been put into use and fixed assets that have been approved to stop using. 3. Unused fixed assets refer to the fixed assets that the enterprise does not need and is ready to deal with. Fixed assets are classified by other categories: 1. Fixed assets can also be divided into production and operation categories and non-production and operation categories according to economic purposes: 1. Fixed assets for production and operation refer to fixed assets that directly serve the whole process of production and operation, such as factories, machinery and equipment, warehouses, sales places and transport vehicles. 2. Non-productive fixed assets refer to fixed assets that do not directly serve production and operation, but meet the material, cultural and welfare needs of employees, such as dormitories, canteens, nurseries, kindergartens, bathrooms, infirmary, libraries, scientific research rooms and equipment. Two, according to the ownership of property rights, it is divided into three types: self-owned, accepting investment and renting. Refers to all kinds of fixed assets owned by enterprises. Tenant's fixed assets refer to the fixed assets rented by enterprises from outside, which can be divided into operating leased assets and financing leased fixed assets. The ownership of operating leased assets does not belong to the lessee, but the ownership of fixed assets under financial lease belongs to the lessee after its expiration. The lessee can manage it as its own assets and should accrue depreciation. Three, according to the physical form is divided into houses and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment five categories. Four, according to the shortest service life of fixed assets, divided into five years, 10 years and 20 years. Classification of fixed assets: 1. Houses and buildings Houses and buildings refer to houses and buildings owned by enterprises, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives rooms, activity rooms, boiler rooms, chimneys, water towers, wells and fences. And its attached water, electricity, gas, heating and archives. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by enterprises. 2. General office equipment General office equipment refers to office and business equipment commonly used by enterprises, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and electrical appliances. General equipment belongs to general equipment, as well as clothing, drinking utensils, cookers, decorations and so on. Also listed as general equipment. 3. Special equipment Special equipment refers to the equipment owned by an enterprise and specially used for a certain job. Including: sports equipment, audio and video recording equipment, projection camera equipment, typing and telex equipment, telephone and telegraph communication equipment, stage lighting equipment, archives special equipment, modern office microcomputer equipment, etc. All tools and instruments dedicated to a job should be classified as special equipment. 4. Cultural relics and exhibits Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls. Such as antiques, calligraphy and painting, commemorative items, etc. The logistics departments of some enterprises have showrooms and showrooms, and the above items are also cultural relics and exhibits. 5. Books and books refer to books in professional libraries and cultural centers and business books of units. All kinds of books in libraries and archives within enterprises, including political, professional and literary books, belong to the state property. 6. Transportation equipment Transportation equipment refers to various means of transportation used by the logistics department, including cars, jeeps, motorcycles, vans, buses, ships, transport vehicles, three-wheeled trucks, human trailers, scooters, bicycles, BMW cars, etc. 7. Machinery and equipment Machinery and equipment mainly include machine tools, power machines, tools, standby generators, as well as hospital instruments, testing instruments, medical equipment, etc., which are maintained and used by the enterprise logistics department. It should also include machines, tools and equipment of some affiliated production enterprises. 8. Other fixed assets Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types. Comprehensive classification by economic use of fixed assets? The fixed assets of small enterprises can be divided into five categories: (1) fixed assets for production and operation; (two) non production and operation of fixed assets; (3) Leased fixed assets (refers to the fixed assets leased to other units for use by operating lease); (4) No fixed assets are needed; (5) Unused fixed assets.