1. What are the fixed assets of fixed assets

1. Fixed assets include:

(1) Purchases held by enterprises for the purpose of producing products, providing labor services, self-use, leasing or operation, with a service life of more than one year and a unit value of more than 2, yuan;

(2) mainly includes houses, buildings, machines, machinery, means of transport and other equipment and appliances related to production and business activities.

2. Legal basis: Article 21 of the Accounting Standards for Public Institutions

Non-current assets of public institutions include long-term investments, projects under construction, fixed assets and intangible assets.

Long-term investment refers to the investment of various equity and creditor's rights acquired by institutions according to law and held for more than one year (excluding one year).

Construction in progress refers to all kinds of buildings (including new construction, reconstruction, expansion, repair, etc.) and equipment installation projects that have incurred necessary expenses but have not been completed and delivered.

fixed assets refer to assets held by public institutions with a service life of more than one year (excluding one year), with a unit value above the prescribed standard, and basically maintaining the original material form during the use process, including houses and structures, special equipment, general equipment, etc. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time of more than one year (excluding one year) shall be accounted for as fixed assets.

Intangible assets refer to identifiable non-monetary assets held by institutions without physical form, including patents, trademarks, copyrights, land use rights, non-patented technologies, etc.