Fixed assets refer to 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 standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities. 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. Generally speaking, fixed assets can be divided into eight categories, and the logistics department of each enterprise can also specify the catalogue of all kinds of fixed assets according to the specific situation of the enterprise. 1. Houses and buildings refer to all houses and buildings owned by enterprises, including offices (buildings), auditoriums, dormitories, canteens, garages, warehouses, oil depots, archives rooms, activity rooms, boiler rooms, chimneys, water towers, wells and fences. And 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 office and business equipment commonly used by enterprises, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and electrical appliances. 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 and 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 various means of transportation used by the logistics department, including cars, jeeps, motorcycles, vans, buses, ships, transport vehicles, three-wheeled trucks, human trailers, scooters, bicycles, BMW cars, etc. 7. Machinery and equipment Machinery and equipment mainly include machine tools, power machines, tools, standby generators, as well as hospital instruments, testing instruments, medical equipment, etc., which are maintained and used by the enterprise logistics department. 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.