Desk and office chair belong to general office equipment in fixed assets. Such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and household appliances. General equipment belongs to general equipment, as well as clothing, drinking utensils, cookers, decorations and so on. Also listed as general equipment.

And the computer on the desk is special equipment, not ordinary office equipment. Special equipment includes: sports equipment, audio and video recording equipment, projection camera equipment, typing and telex equipment, telephone and telegraph communication equipment, stage lighting equipment, archives special equipment, modern office microcomputer equipment, etc. All tools and instruments dedicated to a job should be classified as special equipment.

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Extended data:

An office with desks, office chairs, etc. It is also a fixed asset. Including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by enterprises.

The items listed in the office need to be classified as cultural relics and exhibits in fixed assets, such as antiques, calligraphy and painting, commemorative items, etc. The logistics departments of some enterprises have showrooms and showrooms, and the above items are also cultural relics and exhibits.

Baidu encyclopedia-fixed assets