Some standard content:
National Standard of the People's Republic of China
Classification and codes for fixed assets
Classification and codes for fixed assets 1 Subject content and scope of application
This standard specifies the classification, codes and calculation units of fixed assets. This standard is used for fixed asset management, inventory, registration, statistics and other work. GB/T 14885--94
This standard is applicable to enterprises, institutions, social groups, administrative agencies, the military and armed police forces and relevant management departments at all levels. 2 Terminology
Fixed assets
Moving assets and other material materials that can be used for a long time and always maintain their original physical form during use, and whose service life and unit price are above the national prescribed limit. 3 Classification principles
This standard classifies fixed assets according to their basic attributes, and appropriately takes into account the needs of industry management. 4 Coding method
4.1 This standard sets up ten categories without end codes, which are represented by "one, three...ten". 4.2 This standard adopts a hierarchical code structure of equal length 6 digits. It is divided into four layers (excluding categories). The first and fourth layers are represented by two Arabic numerals, and the second and first layers are represented by 1 Arabic numerals. Its classification structure is as follows: Xx
Fourth layer (sub-category)
Third layer (small category)
Second layer (middle category)
First layer (large category)
4.3 Appropriate blank codes are reserved for each layer to be used when adding or adjusting categories. 4.4 When the classification of the first, first and third layers is no longer subdivided, "口" is added after its code until the sixth digit. 4.5 Each layer of classification in this standard has a containment item, which is mainly used for fixed assets that have not been listed in the item. The first and fourth layers are represented by the code "99\", and the second and third layers are represented by the code \9". 5 Fixed assets classification and code table
Approved by the State Bureau of Technical Supervision on January 20, 1994 and implemented on September 1, 1994
Production land
GB/T14885
I. Land, buildings and structures
Fixed assets classification name
Industrial production land
Production land
Mining land
Other industrial production land
Agriculture, forestry, animal husbandry and fishery production land
Pasture land
Other agriculture, forestry, animal husbandry and fishery production land
Other industrial production land
Salt and steel land
Other unclassified production land
Transportation, post and telecommunications land| |tt||Land for railway transportation
Land for highway transportation
Land for water transportation
Land for civil aviation transportation
Land for post and telecommunications
Land for other transportation and post and telecommunications
Land for office and business
Land for office of administrative organs
Land for office and business of public institutions
Land for office and business of social groups
Land for other small offices and business
Land for municipal public facilities
Land for supply facilities
Land for environmental sanitation facilities
Land for construction and maintenance facilities
Land for other municipal public facilities
Land for living and service industry
Land for residence||tt ||Residential land
Staff and single dormitory
Student dormitory
Other residential land,
Public service facility land
Financial and insurance land
Commercial land
Calculation unit
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter t||square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
water supply, power supply, gas supply and heating, etc. facilities use this
CB/T 14885—94
Name of fixed asset classification
Land for service industry
Land for hotel industry
Land for other public service facilities
Land for social welfare
Land for other life and service industry
Land for scientific research
Scientific research and experimental base
Agricultural experimental field
Land for scientific research and design
Land for laboratory
Land for meteorological business
Land for other scientific research
Land for culture, education, sports and medical care
Land for culture and entertainment
Land for press and publication
Land for cultural and art groups
Land for radio and television stations
Land for library reading
Land for theaters Land
Land for amusement parks
Land for other cultural and entertainment places
Land for sports stadiums
Land for sports training venues
Land for other sports,
Land for education
Land for higher education
Land for secondary education
Land for primary education
Land for nurseries and kindergartens
Land for special education
Land for adult and amateur education
Land for other education
Land for medical and health care
Land for hospitals and sanatoriums
Land for health and epidemic prevention
Land for environmental protection and sanitation facilities
Other land for medical and health care
Other cultural, sports,Land for education, medical and health care, special land
military land
land for foreign affairs
security land
calculation unit
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter Square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
half square meter
square meter
square meter
parks and street parks in residential areas
person019300
GB/T 1488594
Fixed assets classification name
Land for cultural relics and historical sites
Religious land
Other special land
Other land
Warehousing land
Other unclassified land
Production buildings
Industrial production buildings
Agriculture, forestry and water buildings
Other production buildings
Transportation and postal buildings
Railway transportation buildings
Highway transportation buildings
Water transportation buildings
Civil aviation transportation buildings
Subway buildings
Postal buildings
Telecommunications buildings
Other transportation and postal buildings
Office Public buildings
Office buildings for bank collection units
Office courtyards for social groups
Other office buildings
Rooms for scientific research and meteorology
Rooms for scientific research and design
Scientific experimental buildings
Rooms for test riding bases
Laboratory buildings
Scientific experimental buildings in other places
Meteorological buildings
Meteorological facilities buildings
Observatory buildings
Other scientific research and meteorological buildings
Cultural and educational buildings
Cultural buildings
Press and publishing buildings
Cultural and art groups' buildings
Radio and television buildings
Books and exhibition buildings
Historical and cultural relics rooms
Other cultural rooms
Educational rooms
Calculation unit
square meter
square meter
square meter
square meter
square meter
Half a square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
tt||square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
Excluding park land
Agricultural, animal husbandry and industrial buildings are included here
Construction buildings are included here
Excluding entertainment buildings such as theaters
CB/T 14885-94
Name of national asset classification
Higher education buildings
Secondary education buildings
Primary teaching buildings
Other education buildings
Medical and health buildings
Medical and health buildings
Medical business buildings
Medical and anti-obesity buildings
Other medical and health buildings
Sports buildingswww.bzxz.net
Indoor sports competition venues
Air conditioning training venues
Peta sports buildings
Teran buildings
Car buildings
Foreign consulates and embassies in China
Foreign trade institutions in China
Life for foreign personnel in China
Public security buildings
Detention centers
Religious buildings
Other public security buildings
Religious buildings
County and other special buildings
Life, entertainment, municipal public facilities, service industry buildings
Staff dormitories
Student dormitories
Residential housing
Other residential buildings
Entertainment buildings
Amusement park (place) buildings
Clubs, lottery Drama
Dance Hall (Yindong Hall
Cultural Guest House, Youth Hall
Partner Activity Center
Shared Entertainment Room
Municipal Public Facilities Office
Supply of Facility Expenses
Construction and Maintenance Room
Other Municipal Public Facilities Rooms
Commercial and Service Rooms
Calculation Unit
Square Meter
Square Meter
Square Meter
Square Meter
Square Meter
Square Meter
Square Meter
Square Meter
Square Meter
Square Meter
||square meter
square meter
Yan Fanglai
square meter
call it meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
GB/r 14885---94
Guchu Asset Classification Name
Financial Service Industry Buildings
Commercial Service Industry Buildings
Tourism Service Industry Buildings
Catering Service Industry Buildings
Other Commercial and Service Industry Buildings
Social Welfare Buildings
Recuperation (Recreation) Buildings
Social Welfare Hospital (Institute) Buildings
Other Social Welfare Buildings
Other Sichuan Buildings|| tt||Storage buildings
Other buildings not included in the award
Structures
Industrial production pools,
Cooling pools
Sewage treatment pools
Filtering pools
Evaporation pools
Production pools
Storage pools
Sedimentation pools
Busy brine pools
Metal oil storage tanks
Non-metal storage tanks
Other industrial production pools, tanks
Pond industry, agricultural pond
Fish pond
Aquatic animal breeding pond
Regulated pond
Agricultural irrigation pond
Other industries, agricultural drainage
Gas generation pond
Water utilization pond
Water inlet pond
Water outlet pond
Sand settling pond
Other water utilization pond
Other ponds
Calculation unit
m3| |tt||square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
virtual, cubic meter
seat, cubic meter
sleep, cubic come
Ye, cubic come
zu, Beijing meter
seat, square meter
, cubic meter
seat.Cubic meter
seat, support cubic meter
seat, paper plan
seat, hat cubic meter
seat.Cubic meter
, cubic meter
seat, paper square meter
seat, cubic meter
seat; cubic meter,
seat, secondary meter
+cubic meter
seat, this square meter
seat.Cubic meter
seat, cubic to
seat, Beijing square meters
seats, cubic meters
seats, cubic meters
seats, cubic meters
seats, cubic meters
seats, this force meters
seats, cubic meters
seats·Extension meters
Banks, credit unions, stock exchanges, insurance utilities, etc., this
chemical 1 cattle production line on the top of the person 272
CB/T 1488594
Name of fixed assets classification
1. Industrial production grid
Acid tank
Alkaline sugar
Sulfuric acid tank
Oil tank
Cold water tank
Molding sand tank
Hot water tank
Coal washing tank
Cable carrier (trench)
Car repair tank
Constant temperature water tank
Juyan oil tank
Other industrial tanks
Agricultural tanks
Overflow tank
Other agricultural tanks
Other tanks
Towers, chimneys
Industry Tower
Coal unloading tower
Ash tower
Steel (iron) tower for radio communication
Other industrial towers
Agricultural tower
Broadcasting and television tower
Steel (iron) tower for TV FM
Microwave steel (iron) tower
Traffic and aviation tower
Station, field, offshore lighthouse
Navigation control tower
Meteorological, water conservancy and environmental protection tower
Meteorological tower
Regulating tower
Environmental monitoring tower
Other towers and smokestacks
Calculation unit
Piece, extended meter||tt| |seat, extended meter
seat: extended to
seat: extended to
seat, extended meter
·seat, extended meter
seat, extended meter
seat, extended meter
seat·extended meter
seat, extended meter
seat: extended meter
sense, extended meter
seat extended meter
seat, extended meter
seat, extended
seat·extended meter
seat, extended to
xi extended meter
seat, extended meter
·extended meter
seat , extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, extended meters
seats, tower equipment for chemical production enters the
river, navigation towers on rivers, lakes and seas, towers for airports and stations enter this
seats, extended meters! Lamp poles here
, extended meters
, extended meters
, extended meters
, extended meters
, extended meters
, and pits
GB/T14885--94
Fixed assets classification name
Geothermal water well
Others and
Raw material pit
Cast iron block pit
Ingot pit
Repair tank packing pit||tt| |Locomotive ash pit
Rail vehicle inspection pit
Other pits
Platform, station, yard, road
Platform, station
Passenger platform
Cargo platform
Transfer station
Oil filling platform
Gas station
Inspection toll station
Subway station
Other stations, platforms
Vertical yard
School bridge pier
Slope pier
Floating pier|| tt||Simple wharf
Qipao wharf
First, second and second-class highways
Expressway
Urban roads
Railway main line
Railway station line
Railway section pipeline
Tiezhi poverty line
Calculation unit
Line·meter
Cubic meter
Cubic meter
Cubic meter
Cubic meter
Wen square meter
Dengxing meter
Seat. Extended meter||tt ||seat, extended meter
empty square meter
cubic meter
, square
seat, square meter
square meter
square meter
seat, extended meter
square meter
square meter
seat, square meter
seat, square meter
seat, square meter
seat, flat meter
seat, square meter
square meter
square meter
square meters
extended kilometers
seats, extended meters
extended kilometers
extended kilometers
oil production, fruit gas special wells 2551
3! 01
CB/T14885--94
Fixed asset classification name
Tieta dedicated line
Special purpose line
Railway road
Railway tunnel
Diqin line
Subway road Fork
Highway tunnel
Cable tunnel
Drainage and irrigation tunnel
Airport runway
Aircraft apron
Other drainage roads
Ditches, caves, corridors
"River ditch
Salt field tidal ditch
Salt field drainage ditch
Salt field brine ditch
Salt field salt transport ditch
Other dredging
Railway drip tunnel
Highway culvert
Hydraulic culvert
Water discharge
Other tunnels
Other corridors
Other ditches, tunnels, corridors
Bridges, ducts and dams, weirs, waterways
Bridges, ducts
Highway bridges
Railway bridges
Highway and railway dual-purpose bridges
Interchange analysis in the city
Calculation unit
Enterprise dedicated line
Extended kilometers
Extended kilometers
Seat·Extended meters|| tt||seat, extended meter
bar, meter
bar, meter
bar, meter
bar, meter
bar·meter
polyester, meter
block, square meter
bar, meter
bar, meter
bar·meter
bar, meter
bar, meter
bar, meter
bar, meter
bar, meter
bar, meter
seat, extended meter
bar,m
, ... 14885-94
Name of the asset classification
Luda bridge
Pinche bridge
Scrubber tower support
Through support
Can drop rack
Luda lifting rack
Cooling water rack
Concrete support
Other bridges, racks
Dam, weir and waterway
Hydropower station dam
Flood control embankment
Tailing canal
Overflow, flood runway
Other dams, weirs and waterways
Regulating gate
Intake gate
Drainage gate
Flood diversion gate
Tide gate||t t||Sand flushing room
Other gates
Water conservancy pipeline
Water diversion pipeline
Drainage pipeline
Residential waterway
Water-saving pipeline
Inverted siphon
Other water conservancy pipelines
Municipal pipelines
Other bridges, beams, girders, dams, weirs, waterways
Warehouses, warehouses, yards, buckets
Aircraft hangars
Underground warehouses
Hother warehouses
Calculation unit
seat, meter
seat, meter
seat·meter
seat, meter
seat, meter
seat·cubic meter
strips, meters
strips·meters
strips·meters
strips, meters
, square meters
dear, meters
strips, meters
strips·meters
tea, meters
strips·meters
square meters
square meters
square meters
square meters
square meters
GB/T14885—94
Group asset classification name
Material warehouse
Fuel warehouse
Raw material warehouse
Other colors
Open-air raw material yard
Parking lot
Drying yard
Open-air stadium, training ground
Other yards
Other buckets,
Other warehouses, yards, warehouses, buckets
Other structures
Calculation unit
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
square meter
GB/T 14885-94
II. General equipment,
Fixed assets Classification Name
Boilers and prime movers
Industrial boilers
Steam boilers
Hot water boilers
Waste heat boilers
Other industrial boilers
Domestic boilers
Heating boilers
Drinking water boilers
Other domestic boilers ||Steam turbine and steam engine
Industrial steam turbine
Hot steam engine
Other steam turbine and steam engine
Hydraulic turbine and hydraulic machinery
Hydraulic turbine
Hydraulic machinery
Other hydraulic machinery
Other hydraulic turbine and hydraulic machinery
Internal combustion engine
Diesel engine
General diesel engine||tt ||Marine diesel engine
Railway diesel engine
Steam diesel engine
Other diesel engines
Gasoline engine
General gasoline engine
Marine gasoline engine
Automobile gasoline engine
Other gasoline engines
Gas fuel internal combustion engine
Carbon monoxide engine
Hydrogen engine
Styrene engine
Other gas fuel engines
Boiler engines
Gas turbines
Calculation units
Taiwan·steam tons
Taiwan·steam tons
Taiwan·steam tons
Taiwan, steam
Atomic energy power equipment included in 30
Power station boiler expansion 281
Power station steam turbine 282Related fuel
Turbine 283Related categories
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