Office furniture belongs to fixed assets. Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with the service life of an enterprise exceeding 1 year. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets. From the point of view of purchasing fixed assets with input tax deducted from value-added tax, fixed assets refer to:
1. Machines, machinery, means of transport and other production-related equipment, tools and appliances with a service life of more than one fiscal year;
2 items with a service life of more than 2 years and not belonging to the main equipment for production and operation. (In 2007, the new accounting standards removed the restriction on the confirmed value of fixed assets. As long as the company thinks it can and its service life exceeds one fiscal year, it can be recognized as fixed assets and depreciated according to a certain depreciation method. )
Are the office supplies of enterprises current assets?
Office supplies of enterprises are not all current assets. In the office supplies of enterprises, prepaid expenses or direct expenses belong to current assets. However, office supplies such as computers are fixed assets, not current assets. Generally speaking, the expenses that can't continuously generate economic inflow in the later period, and those for office use that don't involve sales finance and manufacturing belong to management expenses.
To sum up, generally speaking, fixed assets can be divided into eight categories, and the logistics department of each enterprise can also specify each category of fixed assets according to the specific situation of the enterprise.
Classification:
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.
Legal basis:
Article 57 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) The fixed assets mentioned in Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operating management and used for more than 65,438+02 months, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Article 60 stipulates that the minimum depreciation period of fixed assets is as follows, unless otherwise stipulated by the competent departments of finance and taxation of the State Council:
(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(five) electronic equipment, for 3 years.