1. houses and buildings
Houses and buildings refer to the houses and buildings owned by enterprises, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation.
2. General office equipment
General office equipment refers to the office and business equipment commonly used by enterprises, such as tables, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and electrical appliances, etc.
3. Special equipment
Special equipment refers to the equipment owned by an enterprise and specially used for a certain job.
4. Cultural relics and exhibits
Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls.
5. books
Books refer to books in professional libraries and cultural centers and business books of units.
6. Transportation equipment
Transportation equipment refers to various means of transportation used by the logistics department, including cars, jeeps, motorcycles and vans.
7. Mechanical equipment
Mechanical equipment, mainly 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.
8 Other fixed assets
Other fixed assets refer to fixed assets that are not included in the above categories.
Extended data:
Main features of fixed assets:
1, the value of fixed assets is generally relatively large, the use time is relatively long, and they 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.
3. The cycle of fixed capital is relatively long, which does not depend on the production cycle of products, but on the service life of fixed assets.
4. 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 by using the depreciation funds accumulated at ordinary times when the fixed assets are unusable or unsuitable for use.
Baidu encyclopedia-fixed assets