Fixed assets are divided into six categories, namely, houses and buildings, general office equipment, special equipment, cultural relics and displays, transportation equipment, books.
1. Houses and Buildings
Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., as well as their affiliated water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property right is the enterprise.
2. General office equipment
General office equipment, refers to the enterprise commonly used office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the common, being clothing utensils, drinking utensils cookware, decorations, etc. are also listed within the general equipment category.
3. Specialized equipment
is owned by the enterprise, specifically for a particular work of equipment. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, and office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, should be listed as special equipment.
4. cultural relics and displays
Cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays. For example, antiques, paintings and calligraphy, and souvenir items. Some corporate logistics departments have internal exhibition rooms, showrooms, where the above items also belong to cultural relics and exhibits.
5. Books
Referring to the books of professional libraries, cultural centers and business books of the unit. 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, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
7. Machinery and equipment
Mainly machine tools, power machines, tools, etc. and standby generators used by the logistic departments of the enterprises for their own maintenance, as well as counting instruments, testing instruments and medical equipment of hospitals. Some subsidiary productive enterprises of machinery, tools and equipment should also be included.
8. other fixed assets
is the fixed assets not included in the above categories. The competent authority may divide them appropriately according to the specific circumstances, or the above categories may be appropriately subdivided and additional categories may be added.
It can be seen that the infrared temperature measurement door belongs to the category of special equipment, which is specialized for special purposes.