The eight categories of fixed assets include the following: 1, houses and buildings, refers to the property rights belonging to all the houses and buildings of the enterprise. 2, general office equipment, refers to the enterprise commonly used in the office and affairs of the equipment. 3, special equipment, refers to all the equipment belonging to the enterprise is specifically used for a particular work. 4, cultural relics and displays, refers to the museum, exhibition halls and other cultural institutions of all kinds of cultural relics and displays. 5, books, refers to professional libraries, cultural museums of books and business books of the unit. 6, transportation equipment, refers to the logistics department used in a variety of transportation tools. 7, machinery and equipment, mainly used by the enterprise logistics department for their own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., and the counting instrument, testing instruments and hospitals, medical equipment and equipment. 8, other fixed equipment. Other fixed assets, refers to the fixed assets not included in the above categories.
Real estate includes the material entity and depends on the material entity on the interests, generally speaking, there are two distinctions between movable and immovable property.
Real estate refers to things that can not be moved or if moved to damage its value or use, such as computers, televisions, desks, such as this, usually is not moving, but this is not real estate, computers, televisions, desks, etc. are movable property.
Like airplanes, ships, etc., the international community will be defined as immovable property, because of its value, for property changes to the administrative organs to register.
Fixed assets can play a role in the production process for a long time, long-term maintenance of the original physical form, the value of fixed assets is based on the degree of wear and tear of its own gradual transfer to the new product, the wear and tear is divided into tangible wear and intangible wear and tear of two cases.
Fixed assets in the use of the process of loss and transfer to the product of the value of the part of a way to compensate, called depreciation, depreciation of the main methods of calculation of the average life method, the workload method, the sum of the years, etc..
Fixed assets in the material form of replacement, compensation in the form of value, is the renewal; in addition, there are fixed assets maintenance and repair.
Summary of the above is the editor of the house belongs to the fixed assets, I hope to help you
Legal basis:
"Chinese People's Republic of China*** and the Criminal Law of the State of Article 271 companies, enterprises or other units of the personnel, the use of the convenience of the position, will be the unit of the property illegally for their own use, the amount of a large sum, shall be sentenced to five years of imprisonment or detention; the amount of a fixed term of imprisonment or detention; the amount of a fixed term of imprisonment or detention; the amount of a fixed term of imprisonment or detention. The amount is larger, shall be sentenced to less than five years of fixed-term imprisonment or detention; if the amount is huge, shall be sentenced to more than five years of fixed-term imprisonment, and may be confiscated property.
The company's fixed assets are normally used in the company's production and operation, and these properties are owned by the company, the company's shareholders do not have the right to casually dispose of the company's fixed assets, the management of the company's fixed assets, should be the company to develop the appropriate management system.