Classification of industrial fixed assets

In standardizing management and strengthening internal control, some large enterprises must classify fixed assets and have detailed catalogues. The following is a fixed assets classification standard provided by the Ministry of Finance, which is a bit old and for your reference only: (issued in two phases) 1. Land, houses and buildings.

Code fixed assets classification name calculation unit 0 1 land square meter

0 1 1 m2 of production land

0 1 1 1 m2 industrial production land

011101m2 of production workshop land.

0 1 1 1 03 square meters of mine land.

011199m2 other industrial production land

0 1 1 2 square meters of land for agriculture, forestry, animal husbandry and fishery production.

0 1 1 2 0 1 m2 of cultivated land

0 1 1 2 03 square meters of woodland

0 1 1 2 05 square meters of grassland

0 1 1 2 07 garden square meters

0 1 1 2 99 Other productive land for agriculture, forestry, animal husbandry and fishery is square meters.

0 1 1 9 square meters of other production land

0 1 1 9 0 1 m2 salina land.

0 1 1 9 99 square meters of other unclassified production land

012m2 land for transportation, post and telecommunications.

0 1 2 1 00 m2 railway traffic land

012200m2 highway traffic land

0 1 2 3 00 square meters of water transport land

0 1 2 4 00 square meters of civil aviation traffic land

012500m2 post and telecommunications land

0 1 2 9 00 m2 of land for other communications, posts and telecommunications.

013m2 office and commercial land

0 1 3 1 00 m2 office space for administrative organs

0 1 3 2 00 square meters of office and business land for public institutions

013300m2 social organization office and business land

0 1 3 9 00 square meters of other office and commercial land.

014m2 land for municipal public facilities

0 1 4 1 00 land for supply facilities The land for water supply, power supply, gas supply and heating facilities is here.

014200m2 land for environmental sanitation facilities

014300m2 land for construction and maintenance facilities

014900m2 land for other municipal public facilities

015m2 living and service land

0 1 5 1 m2 residential land

0 1 5 1 0 1 m2 residential land

0 1 5 1 02 m2 staff and single dormitory

015103m2 student dormitory

0 1 5 1 99 m2 of other residential land

0152m2 service facilities

0 1 5 2 0 1 m2 of land for financial insurance.

0 1 5 2 02 square meters of commercial land

015 203m2 service land

015 204m2 hotel land

015299m2 land for other public service facilities

015300m2 social welfare land

0 1 5 9 00 m2 land for other living and service industries

016m2 scientific research land

0 1 6 1 00 m2 scientific research and test base

0 1 6 2 00 m2 agricultural experimental field

016300m2 land for scientific research and design.

0 1 6 4 00 m2 laboratory land

016500m2 meteorological business land

0 1 6 9 00 square meters of other scientific research land

017m2 land for culture, education, sports and medical care.

0 1 7 1 m2 of cultural and recreational land

0 1 7 1 0 1 square meters of press and publication land

0 1 7 1 02 m2 land for cultural and artistic groups

017103m2 land for radio and television stations.

017104m2 reading land

017105m2 theater land

017106m2 playground land

0 1 7 1 07 park land square meters residential park and street park 0 19300.

0 1 7 1 99 m2 of other cultural and recreational land.

0172m2 sports land

0 1 7 2 0 1 m2 stadium land

0 1 7 2 02 m2 land for sports training venues

0 1 7 2 99 square meters of other sports land

0173m2 educational land

0 1 7 3 0 1 m2 of land for higher education

0 1 7 3 02 m2 secondary education land

017 303m2 of land for primary education.

0 1 7 3 04 square meters of nursery and kindergarten land

017 305m2 special education land

0 1 7 3 06 square meters for adult and amateur education.

0 1 7 3 99 square meters of other educational land

0174m2 medical and health land

0 1 7 4 0 1 m2 of land for hospitals and sanatoriums.

0 1 7 4 02 m2 sanitary and epidemic prevention land

017 403m2 land for environmental protection and sanitation facilities

0 1 7 4 99 square meters of other medical and health land

0 1 7 9 00 square meters of other cultural, sports, educational and medical land.

018m2 special land

0 1 8 1 00 square meters of military land

0 1 8 2 00 m2 foreign affairs land

0 1 8 3 00 square meters of safe land

0 1 8 4 00 square meters of land for cultural relics and historic sites

0 1 8 5 00 m2 of religious land

0 1 8 9 00 square meters of other special land

0 1 9 m2 of other land

0 1 9 1 00 square meters of storage land

0 1 9 3 00 square meters of green space excluding park land.

0 1 9 5 00 m2

0 1 9 9 00 square meters of other unclassified land

A house of 02 square meters

02 1 square meter of production room

02 1 1 00 m2 industrial production land

02 1 3 00 square meters of houses for agriculture, forestry, animal husbandry and fishery enter here.

02 1 9 00 Other production houses, square meters, and construction houses enter here.

02 2 square meters for transportation, post and telecommunications.

02 2 1 00 m2 railway traffic room

02 2 2 00 square meters of highway traffic room

02 2 3 00 square meters water transport room

02 2 4 00 square meters civil aviation transportation room

02 2 5 00 square meters of subway space

02 2 6 00 square meters of postal space

02 2 7 00 square meters telecom room

02 2 9 00 square meters of other transportation, post and telecommunications rooms.

02 3 square meters of office space

02 3 1 00 m2 office space for administrative units

02 3 2 00 square meters of social organization office space

02 3 9 00 square meters of other office space

024m2 is used for scientific research and meteorology.

02 4 1 00 square meter is used for scientific research and design.

02 4 2 square meters for scientific experiments.

02 4 2 0 1 square meter of test base room

02 4 2 03 square meters of laboratory space

02 4 2 99 Other scientific experiment rooms are all square meters.

02 4 3 00 square meters meteorological room

02 4 4 00 square meters meteorological facilities

02 4 5 00 square meters of observation space

02 4 9 00 square meters of other scientific research and meteorological buildings.

02 5 square meters of cultural and educational rooms

02 5 1 square meter of culture room

02 5 1 0 1 press and publication room square meters

02 5 1 02 m2 rooms for cultural and artistic groups do not include playrooms such as theaters.

02 5103m2 radio and television room

025104m2 for books and exhibitions.

025105m2 is a historical relic.

02 5 1 99 m2 other cultural rooms

02 5 2 square meters of educational space

02 5 2 0 1 square meter of higher education room

025203m2 secondary education room

02 5 2 05 square meters of primary education room

02 5 2 99 square meters of other educational buildings

026m2 Medical and Health Exercise Room

02 6 1 m2 medical clinic

02 6 1 0 1 m2 medical service room

026103m2 medical and epidemic prevention room

026199m2 Other medical and health rooms

02 6 2 square meters sports room

02 6 2 0 1 m2 indoor stadium

02 6 2 03 square meters indoor sports training ground

02 6 2 99 square meters of other sports rooms.

Special room of 7 square meters.

02 7 1 00 m2 military house

02 7 2 square meters of foreign affairs room

02 7 2 0 1 m2 foreign embassies and consulates in China

02 7 2 03 square meters are used for foreign commercial institutions in China.

027205m2 living room for foreign personnel in China

0273m2 public * * * safe room.

02 7 3 0 1 square meter of prison

02 7 3 02 square meters detention center

02 7 3 03 square meters of reform-through-labour institutions

02 7 3 99 Square meters of other public * * * safe rooms

02 7 4 00 square meters of religious room

Other special rooms of 02 7 9 00 square meters

02 8 square meters of living, entertainment, municipal facilities and service industry

02 8 1 m2 residence

02 8 1 0 1 square meter of staff dormitory

028103m2 student dormitory

028105m2 residential building

02 8 1 99 m2 Other residential buildings

02 8 2 square meters recreation room

02 8 2 0 1 square meter of playground (institute)

02 8 2 02 square meters of clubs and theaters

02 8 2 03 ballroom (concert hall) square meters

028204m2 Cultural Palace and Children's Palace

028205m2 activity center for the elderly.

02 8 2 99 square meters of other recreation rooms

02 8 3 square meters of municipal public facilities

02 8 3 0 1 m2 supply facilities

028305m2 for construction and maintenance.

028399m2 Other municipal public facilities

02 8 4 square meters of commercial and service buildings

02 8 4 0 1 financial service room: square meters. Houses of banks, credit cooperatives, stock exchanges, insurance companies, etc. Enter here.

02 8 4 02 square meters commercial service room

Room 02 8 4 03 square meters is the hotel service industry.

02 8 4 04 Room square meters for catering service industry

02 8 4 99 square meters of other commercial and service buildings

0285m2 social welfare room

02 8 5 0 1 convalescent room (square meter)

02 8 5 02 The room of social welfare home (institute) is square meters.

02 8 5 99 Other social welfare housing square meters

02 9 square meters of other rooms

02 9 1 00 m2 storage room

02 9 9 00 square meters of housing that does not belong to other categories.

The structure of 03 square meters

03 1 tank seat, m3

03 1 1 Pool and storage tank support for industrial production, cubic meters

03 1 1 0 1 reservoir block, m3

03 1 1 02 cooling tank seat, m3

03 1 1 03 sewage treatment tank seat, m3

03 1 1 04 filter tank seat, m3

03 1 1 05 evaporation tank seat, m3

03 1 1 06 crystallization tank seat, cubic meters

03 1 1 07 oil storage tank seat, cubic meters

03 1 1 08 coal pool seat, cubic meters

03 1 1 09 ash chute seat, m3

03 1 1 10 sedimentation tank seat, m3

03111/brine tank holder, m3.

03 1 1 12 metal oil storage tank seat, m3

03 1 1 13 nonmetallic oil storage tank seat, cubic meters

03 1 1 99 Other industrial production land and tank farm, cubic meters.

03 1 2 fishery and agriculture pond seat, m3

03 1 2 0 1 fish pond seat, m3

03 1 2 02 aquatic animal breeding pond, m3.

03 1 2 03 Ornamental Fish Pond, m3

03 1 2 04 Water tank seat for agricultural irrigation, cubic meters

03 1 2 99 Other fishery and agricultural land, m3.

03 1 3 00 biogas digester, m3.

03 1 4 water tank seat, cubic meters

03 1 4 0 1 intake tank seat, m3

03 1 4 02 outlet tank holder, m3

03 1 4 03 grit chamber seat, m3

03 1 4 99 Other water pool seats, cubic meters

03 1 9 00 Other tank seats, cubic meters

03 2 slot seat, the slot position on the extended rice production line was 272.

03 2 1 Slot seat for industrial production, with extended meter.

03 2 1 0 1 acid tank seat, extended instrument

03 2 1 02 alkaline water tank seat, extended instrument.

03 2 1 03 sulfuric acid tank seat, extended instrument.

03 2 1 04 alkali tank seat, extended instrument.

03 2 1 05 oil storage tank seat, extended instrument.

03 2 1 06 cold water tank seat, extended by meters.

03 2 1 07 sand trough seat, extended by meters.

03 2 1 08 hot water tank seat, extended instrument.

03 2 1 09 trough seat, extended by meters.

03 2 1 10 coal trough seat, extended by meters.

03 2 1 1 1 coal washing tank seat, extended by meters.

03 2 1 12 ore storage tank seat, extended by meters.

03 2 1 13 cable trough (trench) seat, extended by one meter.

03 2 1 14 garage seat, extended by meters.

03 2 1 15 constant temperature sink seat, extended electric meter.

03 2 1 16 long-temperature oil tank seat, extended by one meter.

03 2 1 99 Other industrial trough seats, with extended meters.

03 2 2 agricultural trough seat, extended instrument

03 2 2 0 1 aqueduct seat, extended by meters.

03 2 2 02 Overflow trough seat, extended by meters.

03 2 2 99 Other agricultural trough seats, extended meters.

03 2 9 00 Other trough seats, extended by meters.

03 3 Tower, smoke halogen rack and smoke tower equipment are used to extend the chemical production of rice into 27 1 1.

03 3 1 industrial tower foundation, extended meters.

03 3 1 0 1 water tower base, extended by one meter.

03 3 1 02 foundation of coal unloading tower, extended by one meter.

03 3 1 03 ash discharge tower foundation, extended by one meter.

03 3 1 04 Steel (iron) tower foundation for radio communication, with an extension of one meter.

03 3 1 99 Other industries, the number of meters extended.

03 3 2 00 agricultural tower foundation, extended 100 meter.

03 3 4 Tower foundation for radio and television, extended by one meter.

03 3 4 0 1 steel (iron) tower base for TV frequency modulation, with extended meter.

03 3 4 02 microwave steel (iron) tower foundation, extended meters.

Tower foundations for transportation and aviation, navigation towers for rivers, lakes and seas, and towers for airports and stations.

03 3 5 0 1 station, yard, offshore lighthouse seat, extended by one meter.

03 3 5 02 Navigation Command Tower, where the rice lamp post is extended.

03 3 6 Tower foundation for meteorology, water conservancy and environmental protection, extended by one meter.

03 3 6 0 1 meteorological tower foundation, extended meters.

03 3 6 02 Surge tower foundation, extended 100 meter.

03 3 6 03 Foundation of environmental monitoring tower, extended by meters.

03 3 8 00 chimney seat, extended meter

03 3 9 00 Other towers and cigarette holders, extended meters.

03 4 Well and Pit

03 4 1 oil and gas well 255 1.

03 4 1 0 1 water hole

03 4 1 02 geothermal well shaft

03 4 1 05 mine bar, m

03 4 1 99 Other wells

03 4 2 pit cubic meters

03 4 2 0 1 m3 raw material pit

03 4 2 02 cubic meters of cast iron pit

03 4 2 03 cubic meters of ingot pit

03 4 2 04 Repair tanks and pits cubic meters

03 4 2 05 locomotive ash pit seat, extended by one meter.

03 4 2 06 locomotive inspection pit seat, extended by one meter.

03 4 2 07 cubic meters of slag pit

03 4 2 99 cubic meters of other mines

03 5 stations, stations, docks and roads

03 5 1 set, square meters of station

03 5 1 0 1 passenger platform seat, square meters

03 5 1 02 cargo platform seat, square meters

03 5 1 03 platform square meters

03 5 1 05 m2 transfer station

03 5 1 06 coal platform, extended meters.

035107m2 loading platform

03 5 1 08 material platform square meters

03 5 1 09 m2 slag platform

03 5 1 10 gas station seat, square meters

03 5 1 13 Check the toll booth seats, square meters.

03 5 1 20 subway station seat, square meters

03 5 1 2 1 bus shelter seats

03 5 1 99 Other stations and platforms, square meters

03 5 2 wharf

03 5 2 0 1 m2 vertical wharf

03 5 2 02 square meters of trestle wharf

03 5 2 03 square meters sloping wharf

03 5 2 04 square meters floating wharf

03 5 2 05 square meters simple wharf

03 5 2 99 square meters of other docks

03 5 3 road

03 5 3 0 1 Kilometers of Class I, II and III highways

03 5 3 02 highway kilometers

03 5 3 03 urban road kilometers

03 5 3 04 Railway trunk line extended kilometers.

03 5 3 05 Railway station line seats, extended by one meter.

03 5 3 06 kilometers of pipeline extension in railway section

03 5 3 07 Railway bifurcation extends for kilometers.

03 5 3 08 The railway special line extends for kilometers, and the enterprise special line enters here.

03 5 3 10 kilometers of dedicated lines.

03 5 3 1 1 railway turnout group

03 5 3 12 railway tunnel seat, extended by meters.

03 5 3 13 subway line kilometers

035314km subway turnout

03 5 3 23 Highway tunnel seat, extended by one meter.

03 5 3 24 cable tunnel belt, m

03 5 3 25 Drainage and irrigation tunnel belt, m

03 5 3 26 Road belt, m

03 5 3 27 channel strip, m

035328m tunnel belt

03 5 3 29 Aircraft taxiway strip, m

03 5 3 30 runway strip, m

03 5 3 3 1 Aircraft apron block, square meters

03 5 3 99 Other road kilometers. The highway in the factory enters from here.

03 6 Trenches, holes and corridors, meters

03 6 1 pipe trench, m

03 6 1 0 1 gutter bar, m

03 6 1 03 gutter, m

03 6 1 04 paddock gully area, m

03 6 1 05 ditch zone, m

03 6 1 06 tidal gullies in saltworks, m.

03 6 1 07 Yantian drainage strip, m

03 6 1 08 saltworks salt ditch zone, m

Salt ditch in saltworks, m.

03 6 1 99 other ditches, m

03 6 2 hole belt, m

03 6 2 0 1 railway culvert seat, with extended meter.

03 6 2 02 Male culvert, m

03 6 2 03 shelter belt, m

03 6 2 04 tunnel belt, m

03 6 2 05 hydraulic culvert belt, m

03 6 2 06 Drainage hole belt, m

03 6 2 99 Other holes, meters

03 6 3 Corridor, m

03 6 3 0 1 corridor, m

03 6 3 99 Other balconies, meters

03 6 9 00 Other ditches, holes and corridors, m.

03 7 Bridges, frames, dams, weirs and waterways

03 7 1 Bridge and frame seat, m

03 7 1 0 1 highway bridge, extended by one meter.

03 7 1 02 railway bridge seat, extended by meters.

03 7 1 03 Bridge seat for highway and railway, extended by one meter.

03 7 1 04 overpass block in the city, m

03 7 1 05 open-air trestle seat, m.

03 7 1 06 crane trestle seat, m

03 7 1 07 washing tower bracket, m

03 7 1 08 channel steel bracket, m

03 7 1 09 drip tank support, m

03 7 1 10 outdoor frame seat, m.

03 7 1 1 1 cold water rack, m.

03 7 1 12 concrete support, m

03 7 1 99 other bridges and supports, m

03 7 2 Dams, weirs and waterways

03 7 2 0 1 dam section of hydropower station

03 7 2 02 Reservoir Block, m2

03 7 2 03 dam belt, m

03 7 2 04 flood dike, m

03 7 2 05 tailings dam, m

03 7 2 06 Slope protection belt, m

03 7 2 07 Flow weir seat, square meters

03 7 2 08 Overflow and spillway, m

03 7 2 99 Other dams, weirs and waterways, m

03 7 3 Brake seat

03 7 3 0 1 control brake seat

03 7 3 02 intake sluice seat

03 7 3 03 Drainage sluice seat

03 7 3 04 flood diversion sluice seat

03 7 3 05 tidal sluice seat

03 7 3 06 Ship lock seat

03 7 3 07 Sand flushing sluice seat

03 7 3 99 Other brake seats

03 7 5 Water conservancy pipeline belt, m

03 7 5 0 1 duct tape

03 7 5 02 Drainage pipe strip

03 7 5 03 Draft tube belt, m

03 7 5 04 water-saving pipe belt, m

03 7 5 05 Inverted rainbow stripes, meters

03 7 5 99 Other water conservancy pipelines, m

03 7 6 00 municipal pipeline belt, m

Other bridges, frames and dams, weirs and waterways, m.

03 8 square meters of warehouses, warehouses, yards and buckets

03 8 1 library square meter

03 8 1 0 1 square meter of hangar

03 8 1 02 garage square meters

038103m2 dock

038108m2 underground warehouse

03 8 1 99 Other storage square meters

03 8 2 warehouse square meters

03 8 2 0 1 square meter of material warehouse

03 8 2 02 square meters fuel tank

03 8 2 03 square meters raw material warehouse

03 8 2 99 Other warehouse square meters

03 8 3 square meters

03 8 3 0 1 m2 open-air raw material storage yard

03 8 3 02 square meters of waste residue field

03 8 3 03 square meters parking lot

03 8 3 04 square meters of dry site

03 8 3 05 square meters open-air stadium and training ground

03 8 3 99 Other square meters

03 8 4 square meters

03 8 4 0 1 funnel m2

03 8 4 99 Other square meters

03 8 9 00 Other warehouses, freight yards, warehouses and square meters

03 9 0 00 square meters of other structures

03 9 1 ancillary facilities of structures

03 9 1 0 1 security door access control system into 463470

03 9 1 02 telescopic door

03 9 1 03 automatic door

03 9 1 05 heating facilities

03 9 1 06 water supply system settings

03 9 1 07 parking facilities setting

03 9 1 15 flagpole

Second, the general equipment

Code Fixed Assets Classification Name Calculation Unit Description

Boilers and prime mover atomic power equipment are classified into 30 related categories.

06 1 industrial boilers, steam power station boilers 28 1

06 1 1 00 steam boiler platform, steaming tons

06 1 2 00 hot water boiler, steaming tons

06 1 3 00 waste heat boiler, steam ton

06 1 9 00 Other industrial boiler units, steam tons

06 2 domestic boiler platform

06 2 1 00 heating boiler platform

06 2 2 00 drinking water boiler table

06 2 9 00 Other household boiler units

06 3 steam turbine and steam turbine power station steam turbine are classified into 282 related categories.

06 3 1 00 industrial steam turbine platform

06 3 3 00 Steam Engine Platform

06 3 9 00 Other steam turbines and steam engines

06 4 Hydraulic Turbine and Hydraulic Operating Mechanical Platform

06 4 1 00 hydropower station turbines are divided into 283 related categories.

06 4 2 Water conservancy operation machinery platform

06 4 2 0 1 waterwheel platform

06 4 2 02 Water mill platform

06 4 2 03 Water mill platform

06 4 2 99 Other hydraulically operated mechanical platforms

06 4 9 00 Other hydraulic turbines and hydro-mechanical platforms

06 5 internal combustion engine platform

06 5 1 diesel engine platform

06 5 1 0 1 general diesel engine platform

06 5 1 02 marine diesel engine platform

06 5 1 03 diesel engine platform for railway locomotives

06 5 1 04 vehicle diesel engine platform.

06 5 1 99 other diesel engines