The fixed assets of mechanical and electronic equipment include: machine tools, power machines, tools, standby generators, hospital instruments, testing instruments, medical equipment, etc., which are maintained and used by the logistics department of the enterprise; Cultural and sports equipment, audio and video recording equipment, projection camera equipment, typing and telex equipment, telephone and telegraph communication equipment, stage lighting equipment, archives special equipment, modern office microcomputer equipment. Houses and buildings with fixed assets include: houses and buildings, which are owned by enterprises, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives rooms, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by enterprises. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets. The value of fixed assets is gradually transferred to new products according to its own degree of wear and tear, which is divided into two situations: tangible wear and intangible wear; Depreciation is a way to compensate the value of fixed assets transferred to products due to wear and tear during use. The calculation methods of depreciation mainly include average life method, workload method and sum of life method. The replacement of fixed assets in physical form and the compensation in value form are renewed; In addition, there are maintenance and repair of fixed assets. From the point of view of purchasing fixed assets with input tax deducted from value-added tax, fixed assets refer to:
1. Machines, machinery, means of transport and other production-related equipment, tools and appliances with a service life of more than one year;
2, the unit value is more than 2000 yuan, and the service life is more than 2 years, which does not belong to the main equipment of production and operation. (In 2007, the new accounting standards removed the restriction on the confirmed value of fixed assets. As long as the company thinks it can and its service life exceeds one fiscal year, it can be recognized as fixed assets and depreciated according to a certain depreciation method. )