Operating fixed assets are non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain value, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.

Operating fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. 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.

Extended data:

Fixed assets are divided into purchase, construction, free or paid, replacement purchase, inventory surplus, donation acceptance and other sources according to their sources.

1. In the repair or improvement of complete sets of equipment, the assets that can be used after replacement with large pieces (such as motors and air conditioners that can be used after repair). , in line with the requirements of fixed assets) The number of off-balance sheet fixed assets is the largest.

2. Fixed assets purchased by installment for a long time (such as houses and cars purchased by foreign offices and branches), of course, this situation is illegal.

3, due to restructuring, acquisition or merger and reorganization, the formation of property inspection, of course, this situation belongs to the work is not careful or not timely.

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