Fixed assets refer to enterprises to use more than 1 year of housing, buildings, machinery, machinery, transport equipment and other production and business-related equipment, appliances, tools. Production and operation are not the major equipment items, the unit value of more than 2000 yuan, and the useful life of more than 2 years should also be as fixed assets. Fixed assets is the company's labor means, production and management company which main assets. From an accounting point of division, is generally divided into the production of fixed assets fixed assets, non-productive fixed assets, leased fixed assets, fixed assets not used, without use of fixed assets, financial leasing fixed assets, fixed assets and other donations.