Fixed assets can be divided into eight categories, the logistics department of each enterprise can also be based on the specific circumstances of the enterprise, specify the catalog of various types of fixed assets.
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.
2. General office equipment
General office equipment refers to the common office and business equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances.
3. Specialized equipment
Specialized equipment, refers to all the equipment belonging to the enterprise specifically for a particular job.
4. Cultural relics and displays
Cultural relics and displays refer to all kinds of cultural relics and displays of cultural institutions such as museums and exhibition halls.
5. Books
Books, refers to the books of specialized libraries, cultural halls and business books of the units.
6. Transportation equipment
Transportation equipment, refers to all kinds of transportation tools used by the logistics department, including cars, jeeps, motorcycles, vans and so on.
7. Machinery and equipment
Mechanical equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc., used by the logistics department of the enterprise for its own maintenance, as well as counting instruments, testing instruments and medical equipment equipment in hospitals.
8. Other fixed assets
Other fixed assets, refers to the fixed assets not included in the above categories.
Extended Information:
. p>The main characteristics of fixed assets:
1, the value of fixed assets is generally larger, the use of a longer period of time, can be long-term, repeated participation in the production process.
2, in the production process, although wear and tear, but does not change its own physical form, but according to the degree of wear and tear, and gradually transfer its value to the product, the value of the transfer of part of the recovery of the formation of depreciation fund.
3, the fixed funds of the cycle period is relatively long, it is not dependent on the production cycle of the product, but depends on the useful life of fixed assets.
4, the value of fixed funds compensation and physical renewal is carried out separately, the former is with the depreciation of fixed assets gradually completed, the latter is in the fixed assets can not be used or should not be used, with the usual accumulation of depreciation fund to realize.
Baidu Encyclopedia - Fixed Assets