2, can be used for a long time and keep the original physical form, belonging to non-current assets.
3. Houses and structures; Special equipment; General equipment; Cultural relics and exhibits; Books and archives; Furniture, utensils, fittings and animals and plants.
4. Fixed assets purchased, constructed, donated and financed.
First of all, fixed assets are generally divided into six categories:
1. Houses and structures;
2. Special equipment;
3. General equipment;
4. Cultural relics and exhibits;
5. Books and archives;
6. Furniture, appliances, accessories and animals and plants.
II. Management requirements for fixed assets of public institutions:
1, public institutions shall, according to the prescribed standards and classification, and in combination with the situation of their own units, formulate a catalogue of fixed assets. As the basis of accounting;
2, foreign investment in fixed assets should be submitted for approval according to the prescribed procedures;
3. Scrapping and transfer are generally written off after the approval of the person in charge of the unit (the scrapping and transfer of large-scale, precision and valuable equipment and instruments need to be identified by the relevant departments and reported to the competent department or the state-owned assets management department and the financial department for approval), and the incomings (except as otherwise provided by the state) are transferred to the repair and purchase fund;
4. Fixed assets leased by financing shall be managed and accounted for according to their own fixed assets;
5 regular or irregular inspection of fixed assets, should conduct a comprehensive inventory before the end of the fiscal year.
Legal basis:
Financial rules of public institutions
Article 41 Fixed assets refer to assets with a service life of more than one year and a unit value of more than 65,438+0,000 yuan, which basically keep their original physical form during use. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time of more than one year are managed as fixed assets. The detailed catalogue of fixed assets of industries and institutions shall be formulated by the competent department of the State Council and reported to the financial department of the State Council for the record.