Assets include fixed assets

Assets can be classified according to different criteria. Common classification criteria include liquidity and physical form. Assets are classified according to their liquidity and can be divided into current assets and non-current assets. Current assets refer to assets that can be realized or consumed within an operating cycle of one year or more than one year, and mainly include monetary funds, short-term investments, receivables and prepayments, inventories, deferred expenses, etc. All assets other than current assets are non-current assets, including long-term investments, fixed assets, intangible assets and other assets.

Assets are classified according to whether they have physical form or not, and can be divided into tangible assets and intangible assets. For example, inventories, fixed assets, etc. are tangible assets, while monetary funds, accounts receivable, short-term investments, long-term equity investments, long-term debt investments, patent rights, trademark rights, etc. are intangible assets. Generally speaking, intangible assets are usually understood in a narrow sense, and only assets that do not have a physical form and can bring excess profits to the enterprise, such as patent rights and trademark rights, are called intangible assets.

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Fixed assets refer to tangible assets that have the following characteristics: ① Held for the purpose of producing goods, providing labor services, leasing or operating and managing; ② The useful life is more than one year; ③ The unit value is relatively high. Usually refers to houses, buildings, machines, machinery, transportation tools and other equipment, appliances, tools, etc. related to production and operation that have a service life of more than one year. Items that are not the main equipment for production and operation, have a unit value of more than 2,000 yuan, and have a useful life of more than 2 years, should also be regarded as fixed assets