Classification of fixed assets , zero accounting

Classification of fixed assetsFixed assets are classified as having different properties to other assets. Criteria fixed assets consisting of various types of goods is carried penggelompokkan further on those assets. Grouping it depends on the discretion of each company's accounting for the more general fixed assets owned by the company the more the group.
The fixed assets of the company consist of various types and forms, depending on the nature of the business and the diterjuni company. Property and equipment is often a major part of the assets of the company, therefore significantly in the presentation of financial position. Values ​​are relatively large and varied types and forms of fixed assets causing the Vendor must be careful in classifying.
Of various fixed assets for accounting purposes do the following classifications:

    Fixed assets are generally not limited to such land for the location of the enterprise, agriculture and livestock.
    Fixed assets are generally limited and expired when their use can be replaced with similar assets, such as buildings, machinery, tools, furniture and others.
    Fixed assets are generally limited and when it finished its useful life can not be replaced with similar assets, such as natural resources such as mining and others.

H Sofyan Safri fixed assets can be grouped in various angles such as: (Sofyan safri H, op.cit., P 22)
a. Angle substance, fixed assets can be divided:

    Assets Tangible or intangible assets such as land, machinery, buildings, and equipment.
    Intangible Assets or intangible assets such as Goodwill, Patent, Copyright, Copyright, Franchise and others.

b. Angle depreciated or not:

    Plant Assets are depreciated fixed assets are depreciated as Building (Building), Equipment (Equipment), Machinary (Engineering), Inventory, Street and others.
    Undepreciated Plant Assets are assets that can not be depreciated, such as land (Land).

c. By TypeFixed assets by type can be divided as follows:

    Land - Land is an area of ​​land stretching well which is a building and which is still empty. In accounting when there is land set records building thereon shall be separated from the land itself.
    Buildings - Building is a building that stood on this earth both on land / water. Recordation must be separated from the land that became the location of the building.
    Machinery - machinery including equipment that are part of the machine in question.
    Vehicle - All types of vehicles such as conveyance, trucks, graders, tractors, forklifts, cars, motor vehicles and others.
    Furnishings - In this type, including office furniture, lab furniture, furniture factory which is the contents of a building
    Inventory - Equipment which is considered a large equipment used in companies such as office equipment, plant inventory, laboratory inventory, warehouse inventory, and others.
    Infrastructure - Infrastructure is a habit that the company made a special classification of infrastructure such as roads, bridges, roil, fences and others.