Non-current assets refers to the amount occupied by long-term investment, fixed assets, projects under construction, intangible assets and other non-current assets of institutions.

In accounting practice, non-current assets fund, as one of the subjects in the accounting system of public institutions, is mainly used to calculate the increase or decrease of non-current assets fund caused by the increase or decrease of non-current assets of public institutions. The account of non-current assets fund can set up corresponding detailed accounts according to the category of the accounted assets, including the account of non-current assets fund-long-term investment, the account of non-current assets fund-fixed assets, the account of non-current assets fund-construction in progress and the account of non-current assets fund-intangible assets.