Fixed assets are non-monetary assets held by an enterprise for the purpose of producing products, providing labor services, leasing or business management, and used for more than 12 months, with a value of a certain standard.
Fixed assets can be divided into eight categories, as follows:
1. Houses and buildings, refers 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., and their affiliated water, electricity, gas, heating and sanitation facilities.
2, general office equipment, refers to the enterprise commonly used in the office and affairs of the equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances.
3, special equipment, refers to all enterprises belonging to the equipment used exclusively for a particular job.
4, cultural relics and displays, refers to a variety of cultural relics and displays in museums, exhibition halls and other cultural institutions.
5. Books, refers to the books of specialized libraries, cultural halls and business books of the units.
6. Transportation equipment refers to all kinds of transportation tools used by the logistics department, including cars, jeeps, motorcycles and vans.
7, machinery and equipment, mainly used by the enterprise logistics department for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as measuring instruments and hospital medical equipment and equipment.
8, other fixed assets, refers to the fixed assets not included in the above categories.