The latest provisions of the administrative institutions fixed assets standard 2020

1, according to the "administrative institutions fixed assets management measures" chapter two of the scope of fixed assets, classification and valuation of the provisions of the following: Article VIII meets the following criteria are classified as fixed assets: (a) the useful life of more than one year, the value of the unit is more than 500 yuan, the value of the unit of specialized equipment is more than 800 yuan, and in the course of use of the basic to maintain the original form of the assets; (b) the unit value is less than the prescribed standard, but durable time in more than one year, according to fixed assets. Value is less than the required standard, but durable for more than a year in a large number of similar materials, according to fixed asset management.

2, Article IX fixed assets are divided into six categories: houses and buildings, special equipment, general equipment, cultural relics and exhibits, books, other fixed assets.

3, (a) houses and buildings.

4, refers to houses, buildings and their ancillary facilities.

5, housing, including office space, production and business premises, warehouses, staff production rooms, canteen rooms, boiler rooms, etc.; buildings, including roads, fences, water towers, sculptures, etc.; ancillary facilities, including houses, buildings, elevators, communication lines, transmission lines, water and gas pipelines, etc..

6, (ii) specialized equipment.

7, refers to a variety of specific specialized performance and special purpose equipment, including a variety of instruments and mechanical equipment, medical equipment, sports and cultural institutions, sports and cultural equipment.

8, (c) general equipment.

9, refers to the office and business with the general equipment, transportation, communication tools, furniture and so on.

10, (iv) cultural relics and displays.

11, refers to antiques, paintings, souvenirs, decorations, exhibits, collections and so on.

12, (v) Books.

13, refers to the library (room), reading room books, materials and so on.

14, (F) other fixed assets.

15, refers to fixed assets that can not be included in the above items.