Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with the service life of an enterprise exceeding 1 year. Articles that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, should also be regarded as fixed assets. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the accounting point of view, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, paid fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.
For example, your company's computers, desks, cars, factories, production equipment and so on all belong to your company's fixed assets.
There is no exact amount and standard for fixed assets, just meet the definition of fixed assets. Generally, the value of fixed assets is relatively large, which can be used for a long time and can participate in the production process repeatedly for a long time.
Although wear occurs in the production process, it does not change its physical form, but gradually transfers its value to the product according to its wear degree, and the value transferred part is recovered to form a depreciation fund.
Fixed assets can be divided into the following eight categories:
1. Houses and buildings refer to houses and buildings owned by enterprises, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation.
2. General office equipment refers to office and business equipment commonly used by enterprises, such as tables, chairs, stools, cabinets, racks, sofas, heating and cooling equipment, conference room equipment, furniture and electrical appliances, etc.
3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job.
4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls.
5. Books refer to books of professional libraries and cultural centers and business books of units.
6. Transportation equipment refers to various means of transportation used by the logistics department, including cars, jeeps, motorcycles and vans.
7 machinery and equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of enterprises, as well as measuring instruments and medical equipment in hospitals.
8. Other fixed assets refer to fixed assets that are not included in the above categories.
Legal basis:
Article 3 of the Accounting Standards for Enterprises No.4-Fixed Assets refers to tangible assets with the following characteristics:
(1) To produce goods, provide services, lease or operate;
(2) Its service life exceeds one fiscal year.
Service life refers to the expected period for an enterprise to use a fixed asset, or the quantity of products or services that the fixed asset can produce.