What Are The Classification Rules Of Fixed Assets?
asset management
There should be: 1. asset account, 2. classification code table, 3. automatic depreciation system.4. maintenance account.5. scrap account, 6. send and receive records..
In accordance with the relevant provisions of the enterprise accounting system and tax laws and regulations,
Fixed assets of enterprises
It is mainly divided into three main categories: first, housing and buildings (including underground water, electricity, gas pipeline facilities, plant roads, greening projects, etc.); two, machinery and equipment; three, pportation lifting equipment, including various kinds of cars, forklifts, excavators, loaders, lifting appliances, electrical equipment, electronic equipment, and large office furniture and personal necessities.
fixed assets
classification
The code is as follows:
Land, buildings and structures
land
House
Structure
Two. General equipment
Boiler and prime mover
Metalworking equipment
Lifting equipment
Conveying equipment
Feeding equipment
Handling equipment
pump
Fan
Gas compressor
Gas separation and liquefaction equipment
Refrigeration and air conditioning equipment
Vacuum acquisition and its application equipment
Separation and drying equipment
Reducer and pmission device
Metal surface treatment equipment
General equipment for packaging, pneumatic tools, etc.
Three. Special equipment
Exploration, mining, mineral processing and building equipment
Coking and metal smelting rolling equipment
Refining, chemical, rubber and plastic equipment
Special equipment for power industry
Special equipment for non-metallic mineral products industry
Special equipment for nuclear industry
Special equipment for aerospace industry
Special equipment for ordnance industry
construction machinery
Agriculture and forestry machinery
Animal husbandry and fishery machinery
Wood collection and processing equipment
Special equipment for food industry
Beverage processing equipment
Tobacco processing equipment
Grain and oil crops and tobacco processing equipment
Textile equipment
Sewing, clothing, leather and fur processing equipment
Paper making and printing machinery
Chemical and Chinese patent medicine making equipment
Medical apparatus and instruments
Special equipment for other industries
Weaponry
Four, pportation equipment
Railway pport equipment
Automobiles, trams (including metro vehicles), motorcycles and non motorized vehicles
Water pportation equipment
Aircraft and supporting equipment
Industrial and mining vehicles
Five. Electrical equipment
Electric machinery
Transformers, rectifiers, reactors and capacitors
Auxiliary electrical appliances
Living electrical appliances and lighting equipment
Electrical machinery and equipment
Electrical and electronic production equipment
Six, electronic products and communication equipment
Radar and radio navigation equipment
Communication equipment
Broadcasting and TV equipment
Computer and its peripherals
Seven. Instruments, measuring instruments, measuring instruments and weighing instruments.
Instruments and Apparatuses
Electronic and communication measuring instruments
Special instruments and meters
Measuring standard instruments, measuring tools and weighing instruments
Eight. Sports equipment for literature and art
Literature and art equipment
Sports equipment
Entertainment equipment
Nine. Books and antiquities and exhibits
Books and reference materials
Cultural Relic
Exhibits
Ten, furniture appliances and other categories
Furniture utensils
Garment accessories
Excellent varieties and ornamental animals and plants for experiment
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