Whether to purchase fixed assets depends not only on the purchase amount, but also on the business characteristics of the unit. For example: the purchase price of a sewing machine does not reach the amount of fixed assets, but for a garment factory that uses sewing machines as production equipment, it is a fixed asset. Another example: For an organization that purchases a car, the car is the fixed asset of the purchasing unit, but for an automobile manufacturer that produces cars, the car is the product of the automobile company. In other words, whether it is a fixed asset depends on whether the unit uses it to carry out its own production and business activities. For medical institutions, fixed assets include houses and medical equipment with large purchase amounts and long service lives. Therefore, work clothes should not be regarded as fixed assets, but should be directly amortized as low-value consumables. It is impossible for the Finance Bureau to say The wrong subject was entered.