1. According to economic purposes, it is divided into production and operation and non-production and operation.
Fixed assets for production and operation refer to fixed assets that directly serve the whole process of production and operation, such as factories, machinery and equipment, warehouses, sales places and transport vehicles. Unproductive fixed assets refer to fixed assets that do not directly serve production and operation, but meet the material, cultural and welfare needs of employees, such as houses and equipment used in dormitories, canteens, nurseries, kindergartens, bathrooms, infirmary, libraries and scientific research.
2. According to the usage, it can be divided into three categories: in use, unused and unnecessary.
In-use fixed assets refer to all kinds of fixed assets that enterprises are using, including machinery and equipment that have been temporarily stopped due to seasonality and major repairs and stored in the user department for replacement. Unused fixed assets refer to new fixed assets that have not been put into use and fixed assets that have been approved to stop using. Unused fixed assets refer to the fixed assets that enterprises do not need and are ready to deal with.
3. According to the ownership of property rights, it can be divided into three categories: self-ownership, investment acceptance and lease-in.
Self-owned assets refer to various fixed assets owned by enterprises. Leased-in fixed assets refer to the fixed assets rented by enterprises from outside, which are divided into operating leased assets and financing leased fixed assets. The ownership of operating leased assets does not belong to the lessee, but the ownership of fixed assets under financial lease belongs to the lessee after its expiration. The lessee can manage it as its own assets and should accrue depreciation.
4. According to the physical form, it is divided into five categories: houses and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment.
5. According to the minimum service life of fixed assets, it is divided into 5 years, 10 years and 20 years.
Fixed assets such as electronic equipment, vehicles other than trains and ships, and appliances, tools and furniture related to production and operation, with a minimum service life of 5 years; Production equipment such as trains, ships, machines and machinery with a minimum service life of 10 years; Fixed assets such as houses and buildings with a minimum service life of 20 years. When classifying the shortest service life of fixed assets, enterprises cannot classify fixed assets with different service lives into one category, so as not to affect the correctness of depreciation provision of fixed assets.
Two, in general, fixed assets can be divided into eight categories, and the logistics department of each enterprise can also specify the catalogue of various fixed assets according to the specific situation of the enterprise.
classify
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. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by enterprises.
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. General equipment belongs to general equipment, as well as clothing, drinking utensils, cookers, decorations and so on. Also listed as general equipment.
3. Special equipment
Special equipment refers to the equipment owned by an enterprise and specially used for a certain job. Including: sports equipment, audio and video recording equipment, projection camera equipment, typing and telex equipment, telephone and telegraph communication equipment, stage lighting equipment, archives special equipment, modern office microcomputer equipment, etc. All tools and instruments dedicated to a job should be classified as special equipment.
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. Such as antiques, calligraphy and painting, commemorative items, etc. The logistics departments of some enterprises have showrooms and showrooms, and the above items are also cultural relics and exhibits.
5. books
Books refer to books in professional libraries and cultural centers and business books of units. All kinds of books in libraries and archives within enterprises, including political, professional and literary books, belong to the state property.
6. Transportation equipment
Transportation equipment refers to all kinds of transportation tools used by the logistics department, including cars, jeeps, motorcycles, vans, buses, ships, transport vehicles, three-wheeled trucks, human trailers, scooters, bicycles, BMW cars and so on.
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. It should also include machines, tools and equipment of some affiliated production enterprises.
8 Other fixed assets
Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types.