Monitoring equipment in the fixed assets belong to the electronic equipment.
Generally speaking, 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, the specific provisions of all types of fixed assets catalog.
1, houses and buildings
Houses and buildings, refers to the property rights belonging to the enterprise's all houses and buildings, 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, sanitation and other facilities.
Subsidiary enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights of which are owned by the enterprise.
2, general office equipment
General office equipment, refers to the enterprise commonly used office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the common, being clothing utensils, drinking utensils cooking utensils, decorations, etc. are also listed within the general equipment category.
3, special equipment
Specialized equipment, refers to all the enterprises belonging to the equipment used exclusively for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular job, etc., should be classified as special equipment.
4, cultural relics and artifacts
Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of all kinds of cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, commemorative items. Some enterprises have exhibition rooms and showrooms within their logistic departments, and any of the above items also belong to cultural relics and exhibits.
5, books
Books, refers to professional libraries, cultural centers of books and units of business books. All kinds of books, including political, business, literary and artistic books, in the library and archives within the enterprise are state property.
6. Transportation equipment
Transportation equipment refers to all kinds of transportation tools used in the logistic department, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles, and small-wheeled vehicles.
7, machinery and equipment
Mechanical equipment, mainly used in the logistics department of the enterprise for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment. Some subsidiary productive enterprises machinery, tools and equipment should also be included.
8, other fixed assets
Other fixed assets, refers to fixed assets not included in the above categories. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided into additional categories.
Expanded Information:
According to the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China*** and the People's Republic of China":
Article 60 ? Unless otherwise provided by the competent departments of finance and taxation under the State Council, the minimum years for calculating depreciation of fixed assets shall be as follows:
(i) for houses and buildings, 20 years;
(ii) for airplanes, trains, ships, machines, machinery, and other production equipment, 10 years;
(iii) for appliances, tools, furniture, etc., related to production and business activities, 5 years;
(iv) means of transportation other than airplanes, trains and ships, 4 years;
(v) electronic equipment, 3 years.
According to "Enterprise Accounting Standard No. 4 - Fixed Assets":
Article 3 Fixed assets are tangible assets that have the following characteristics at the same time:
(i) Held for the purpose of production of goods, rendering of labor services, leasing, or business management;
(ii) With a useful life of exceeds one fiscal year.
Life expectancy is the expected period during which a fixed asset will be used by the enterprise, or the amount of products or labor services that the fixed asset can produce.
Article 4 A fixed asset can only be recognized if it simultaneously satisfies the following conditions:
(i) it is probable that the economic benefits associated with the fixed asset will flow to the enterprise;
(ii) the cost of the fixed asset can be measured reliably.
Article 5 If the components of a fixed asset have different useful lives or provide economic benefits to the enterprise in different ways, and different depreciation rates or depreciation methods are applicable, the components shall be recognized separately as a single fixed asset.
Article 6 Subsequent expenditures related to fixed assets shall be included in the cost of fixed assets if they meet the recognition conditions set forth in Article 4 of these Guidelines; if they do not meet the recognition conditions set forth in Article 4 of these Guidelines, they shall be included in the current period's profit or loss when incurred.
Baidu Encyclopedia - Fixed Assets