The fixed asset number is equivalent to everyone's ID card or the number of a bank card. An ID card number can only correspond to one person. Even if this person dies, this number is still reserved for him.

This number is still kept, and the records corresponding to this number will also be kept. If the fixed assets are coded, the following six basic principles should be followed:

1. Systemicity-The coding organization should be systematic and easy to classify and identify.

2. universality-the coding structure should be simple and clear, with few digits.

3. Practicality-coding should be easy to use and easy to remember.

4. Extensibility-coding should be easy to append, and the system will not be confused after appending

5. Efficiency-coding should be easy to calculate and process, and the processing efficiency is high.

6. Completeness-Complete coding specifications are given to facilitate management and maintenance.

Extended information:

Main features:

1. The value of fixed assets is generally relatively large, which can be used for a long time and can participate in the production process repeatedly for a long time.

2. 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.

As the monetary expression of fixed assets, fixed funds also have the following characteristics:

1. The cycle period of fixed funds is relatively long, which does not depend on the production cycle of products, but on the service life of fixed assets.

2. The value compensation and physical renewal of fixed funds are carried out separately. The former is gradually completed with the depreciation of fixed assets, and the latter is realized with the depreciation fund accumulated at ordinary times when the fixed assets cannot be used or should not be used.

3. When purchasing and building fixed assets, you need to pay a considerable amount of monetary funds. This investment is one-off, but the investment is recovered by stages through the depreciation of fixed assets.

Baidu encyclopedia-fixed assets