The fixed funds of administrative units generally refer to the funds used to purchase fixed assets or the funds occupied by fixed assets of administrative units.

Fund characteristics:

First, the capital occupied by fixed assets is not the net value, but the recorded value.

Second, the fixed fund is the main content of net assets, which basically reflects the scale of net assets.

Third, fixed funds and fixed assets are mutually corresponding accounts with equal amounts.

Source:

1. Fixed funds formed by newly-built fixed assets of administrative units.

2. Fixed assets purchased and transferred by administrative units and fixed funds formed.

3 fixed funds formed by self-made fixed assets of administrative units.

4. Fixed funds formed by financing leased fixed assets.

5. A fixed fund formed by accepting donated fixed assets.

6. Accept fixed funds formed by fixed assets transferred from other units.

7. Fixed funds formed by surplus of fixed assets.