Buy a batch of books as a whole, and there are very cheap fixed assets that can be included. 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 65,438+02 months and reached a certain value, 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 materials of enterprises and the main assets that enterprises rely on for their production and operation. From the accounting point of view, fixed assets can be 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.