For the fixed assets used in production and operation, as long as the service life is more than one year, they can be identified as fixed assets, and the unit value is not limited; Fixed assets used in non-production and operation areas with a term of more than two years and a unit value of more than 2,000 yuan. Only when both conditions are met can it be recognized as a fixed asset.
According to the purpose of fixed assets can be divided into:
In-use fixed assets: including fixed assets that are stopped in season and overhauled, and fixed assets that are rented out for business purposes.
Unused fixed assets: refers to the fixed assets that have been completed but not yet delivered for use.
Idle fixed assets: refers to the redundant or inapplicable fixed assets of this enterprise.
Comprehensive classification:
1. Fixed assets for production and operation
2. Non-production and operation of fixed assets
3. Rental of fixed assets
4. No fixed assets are needed.
5. Unused fixed assets
6. Land: refers to the land that was separately valued and recorded in the past and is not depreciated.
7. Financial leasing of fixed assets.
According to the ownership of fixed assets:
1. Leased fixed assets:
1) Fixed assets leased by financing: depreciation is accrued as self-owned fixed assets; (substance is more important than form)
2) Fixed assets leased from operation: no depreciation is allowed;
2. Self-owned fixed assets: refers to the fixed assets with ownership, so depreciation is accrued.