1. Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise.

2. General office equipment refers to the office and business equipment commonly used by enterprises.

3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job.

4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls.

5. Books refer to books of professional libraries and cultural centers and business books of units.

6. Transportation equipment refers to various means of transportation used by the logistics department.

7 machinery and equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment.

8. 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.

As a monetary form of fixed assets, fixed funds also have the following characteristics:

1, the period of fixed capital is relatively long, which does not depend on the production cycle of products, but on the service life of fixed assets.

2. The value compensation and physical renewal of fixed funds are carried out separately. The former is gradually completed with the depreciation of fixed assets, and the latter is realized by using the depreciation funds accumulated at ordinary times when the fixed assets are unusable or unsuitable for use.

3. When purchasing and building fixed assets, you need to pay a considerable amount of monetary funds. This investment is one-off, but it will be recovered by stages through depreciation of fixed assets.