Which category of electric vehicles belong to fixed assets?
A kind of property insurance, including motor vehicles, ships, aircraft, motorcycles, and all kinds of machine powered vehicles.
Electric bicycle refers to the battery as a supplementary energy on the basis of the ordinary bicycle, installed motor, controller, battery, turn the brake handle control part and display personal transportation system of electromechanical instrument.Therefore, the full name should be that electric vehicles belong to fixed assets, personal transportation means.
Fixed assets refer to the use of time for enterprises producing products or providing services, rental or held by management, more than 12 months, the value reached a certain standard of non monetary assets, including housing, buildings, machinery, machinery, transportation and other related activities of production and operation of equipment, appliances and tools etc.. The fixed assets is the enterprise's labor means, and is also the main asset of the enterprise's production and management. Divided from the angle of accounting, fixed assets are generally divided into fixed assets, non production of productive fixed assets, fixed assets leased out, without the use of fixed assets, without the use of fixed assets, financing lease of fixed assets, fixed assets and other donations.
Electric vehicles belong to the means of transportation of fixed assets. As regards depreciation, the enterprise income tax law refers to depreciation not less than 4 years, not merely 4 years.