But whether TV sets are fixed assets needs to be distinguished by value. The TV set with a value of more than 2000 yuan (including 2000 yuan) shall be included in the fixed assets. If the value of TV set is less than 2000 yuan, it should be included in low-value consumables.
Extended data:
Confirmation of fixed assets
Fixed assets refer to tangible assets with the following characteristics:
1, held for producing goods, providing services, renting or managing;
2. The service life exceeds one fiscal year.
Fixed assets can only be recognized when the following conditions are met:
1. The economic benefits related to this fixed asset are likely to flow into the enterprise;
2. The cost of fixed assets can be measured reliably.
References:
Baidu encyclopedia-fixed assets