The special equipment in fixed assets refers to the equipment owned by enterprises and specially used for a certain job. Including: 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, etc. All tools and instruments dedicated to a job should be classified as special equipment.

General equipment, including mechanical equipment, power equipment, transmission equipment, transportation equipment and other special equipment, including special equipment for metallurgical industry, electric power industry and machinery industry.

Extended data fixed assets are divided into the following four categories:

(1) Land, houses and buildings: land, houses, buildings and their ancillary facilities whose property rights belong to the unit.

(2) Professional equipment: all kinds of equipment with special performance and special purpose purchased by the unit according to the work needs.

(3) General equipment: general equipment for office and business, transportation, communication and electrical equipment, printing computer equipment, furniture and electrical appliances, etc.

(4) Other fixed assets: fixed assets not included in the above projects.

Baidu Encyclopedia-Classification of Fixed Assets of Industrial Enterprises

Baidu encyclopedia-fixed assets