The depreciation period of refrigerators and freezers is 5 years, which is divided into tools and instruments. They are related to production and business activities, and do not directly produce tools, but instruments, tools and furniture that play an auxiliary role in production and business. The minimum depreciation period is 5 years.

According to the explanations given by the Tax Administration Department of the Ministry of Finance, the Income Tax Department of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and the Financial Department of the Legislative Affairs Office of the State Council on the Guide to the Interpretation and Application of the Regulations on the Implementation of the Enterprise Income Tax Law, electronic equipment refers to electronic components such as integrated circuits, transistors and electron tubes that use electronic technology (including software) to play a role, including electronic computers and robots, and numerical control or program control systems controlled by sub-computers.

Extended data:

Eight types of fixed assets:

1. Houses and buildings, houses and buildings, refer to houses and buildings owned by enterprises, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives rooms, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary water, electricity, gas, heating and sanitation facilities.

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

3. Special equipment refers to all equipment specially used by an enterprise for a certain 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 including machine tools, power machinery, tools and spare generators used by the enterprise logistics department, as well as counting instruments, testing instruments and medical equipment in the hospital.

8. Other fixed assets refer to fixed assets that do not belong to the above categories. The competent department may divide the above categories according to the specific circumstances, or add categories.

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