Because of the different business nature of enterprises, the scale of operation is large and small, for the classification of fixed assets can be different classification methods, enterprises can be based on their own actual situation and business management, accounting needs to carry out the necessary classification.
The national standard GB／T 14885-94 "Classification and Code of Fixed Assets" stipulates
the classification, code and calculation unit of fixed assets, which is mainly applicable to the fixed asset management, inventory,
registration, statistics, etc. of fixed assets of any organization (enterprises, institutions, public organizations, administrative organs, military and various management departments, etc.). p>
Registration, statistics and other work.
The standard is divided into a large class (2-bit), in the class (1-bit), small class (1-bit), detail (2-bit)
*** four layers, of which the fourth layer of intermittent streaming code for the user to add the same kind of attributes of the new fixed
asset catalog.
Fixed asset classifications and codes are as follows:
I. Land, Houses and Structures
Land
Houses
Structures
II. General Equipment
Boilers and Primary Engines
Metal Processing Equipment
Lifting Equipment
Conveyor Equipment
Feeding Equipment
Loading and Unloading Equipment
Pumps
Fans
Gas Compressors
Gas Separation and Liquefaction Equipment
Refrigeration and Air Conditioning Equipment
Vacuum Acquisition and Its Application Equipment
Separation and Drying Equipment
Reduction Gearboxes and Transmission Devices
Metal surface treatment equipment
Packaging, pneumatic tools and other general-purpose equipment
Three, special equipment
Probing, mining, beneficiation and regimentation equipment
Coking and metal smelting and rolling equipment
Oil refining, chemical, rubber and plastics equipment
Special equipment for the power industry
Nonmetallic mineral products industry Specialized Equipment for Nuclear Industry
Specialized Equipment for Aerospace Industry
Specialized Equipment for Weapon Industry
Construction Machinery
Agricultural and Forestry Machinery
Animal Husbandry and Fishery Machinery
Timber Gathering and Processing Equipment
Specialized Equipment for Food Industry
Beverage Processing Equipment
Tobacco Processing Equipment
Grain and Oil Crops and Tobacco Processing Equipment
Textile Equipment
Sewing, Apparel, Tanning and Fur Processing Equipment
Paper and Printing Machinery
Chemical and Proprietary Medicine Manufacturing and Refining Equipment
Medical Devices
Other Specialized Equipment for Industry
Weaponry
Four, Transportation Equipment
Railway Transportation Equipment
Automobiles, Trams (Including Metro Vehicles), Motorcycles and Non-Motorized Vehicles
Water Transportation Equipment
Aircrafts and Their Supporting Equipment
Industrial and Mineral Vehicles
Five, Electrical Equipment
Motors
Transformers, rectifiers, reactors and capacitors
Production of auxiliary electrical appliances
Life appliances and lighting equipment
Electrical machinery and equipment
Electrotechnical and electronic production equipment
Sixth, electronic products and communications equipment
Radar and radio-navigation equipment
Communications equipment
Radio and television equipment
Electronic computers and their peripherals
VII, instrumentation, measurement standards and gauges, scales
Instrumentation
Electronic and communications measurement instruments
Specialized instrumentation
Measurement standards and gauges, scales
VIII, arts and sports equipment
VIII.
Literary and artistic equipment
Sports equipment
Recreational equipment
Nine, books and cultural relics and exhibits
Books and materials
Cultural relics
Exhibits
X. Furniture and other categories
Furniture
Quilts and clothing
Experiments with Good Breeds and Ornamental Plants and Animals