How are assets classified? What kind of asset does investment housing belong to?

In modern life, everyone has certain assets, and these assets may be intangibles.

It may also be a tangible asset. Do you know what the definition of an asset is? How should assets be classified? What kind of assets are investment properties?

1. Definition of assets.

Assets usually refer to the assets of a business that have been operated in the past or formed by various events. It is usually owned by the enterprise and the enterprise will control it, which may bring certain economic benefits to the business. In a nutshell, an asset can refer to anything owned by any corporation, institution, or individual that has commercial or exchange value.

So the concept of assets is big, you can also say that a house is your asset, you can also say that a bicycle is your asset. The owner of the asset has the absolute right to use it, and others cannot infringe on it.

2. How to classify assets?

In fact, asset classification refers to the general classification of assets according to the nature of liquidityLiquid assets, long-term investmentFixed assets, intangible assets,Deferred assetsand other assets. Current assets refer to assets that can be realized or consumed within one year or more than one year of a business cycle, including cash, various short-term deposits and short-term investments. Long-term assets refer to investments that cannot or are not ready to be realized within a year, including some ** investments, bond investments.

or other investments, they have a relatively long time to realize, so they are called long-term assets. Fixed assets refer to assets with a long service life, high unit value, and maintain their original material form in the process of use, including houses and buildings, machinery and equipment, transportation equipment, etc.

3. What kind of asset is investment housing?

Investment housing is an investable asset, which generally refers to cash or deposits, bonds, and real estate, all of which are positioned as private wealth. In addition to some self-service real estate and relatively illiquid assets, these assets can be defined as private investable assets. Therefore, many people will buy a house as an investment, and this kind of investment property is an investable asset.

It can be divided into current assets, long-term investments, fixed assets, intangible assets, and deferred assets. Investing in a house is a fixed asset.

Assets are generally divided into immovable assets and movable assets. Investment properties are, of course, immovable assets. But the act of speculating is bad.

Assets that can be classified according to the criteria of business transactions, investment transactions, and economic use, belong to the type of assets for economic purposes.

Investment real estate.

It is an investment asset, and investment assets refer to long-term savings, insurance money, bonds, bonds, etc., which are investment currencies or bills for the purpose of value preservation and appreciation. It is the part of the asset that is used to make the investment, including fixed assets.

Current assets, intangible assets.

Wait. Extended Resources:

1. Investment real estate refers to real estate that is held for the purpose of earning rent or capital appreciation (the difference between the purchase and sale price of real estate), or both. Investment real estate should be able to be measured separately and **. Investment real estate mainly includes: leased land use rights.

Land use rights and leased buildings that are held and ready to be transferred after appreciation. The following are not considered investment properties:

1) Real estate for self-use, that is, real estate held for the production of goods, provision of labor services, or operation and management; (2) Real estate as inventory. Investment real estate is a normal business activity, and the rental income or transfer appreciation income formed is recognized as the main business income of the enterprise.

However, for most enterprises, it is other business activities related to business activities.

Second, the form of real estate use 1Real estate for self-use refers to real estate held for the production of goods, the provision of labor services, or the operation and management. For example, a hotel or restaurant owned and operated by an enterprise whose main purpose is to earn service income through the provision of room service is not recognized as investment real estate.

The dormitory rented by the enterprise to the employees of the enterprise, even if the rent is charged according to the market, does not belong to investment real estate, and this part of the real estate indirectly serves the production and operation of the enterprise itself, and has the nature of self-use housing. 2.Real estate as inventory.

A certain real estate that is partly used to earn rent or capital appreciation, and partly is used for the production of goods, the provision of labor services or business management, and the part that can be measured separately and used to earn rent or capital appreciation shall be recognized as investment real estate; The portion that cannot be measured separately and used to earn rent or capital appreciation is not recognized as investment property.

3. Loan bookkeeping.

If the investment property is improved or renovated, the book balance of the investment property shall be used.

The "Construction in Progress" account is debited, and this account (cost) is credited at the cost of the investment property, and the account (change in fair value) is credited or debited at the change in the fair value of the investment property.

Houses are fixed assets.

Fixed assets usually refer to buildings, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have a service life of more than one year. House ownership, also known as house ownership, is the exclusive right of the owner of the house to dispose of the house he owns. Within the scope of the law, the owner of the house may exclude the interference of others and occupy, use, benefit from, and dispose of the house owned by him.

State, collective and individual ownership of houses coexist and are equally protected by the Constitution and the law.

Property is a fixed asset.

Fixed assets usually refer to buildings, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have a service life of more than one year. Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies for production and operation. In addition, fixed assets include both movable property (such as vehicles) and immovable property (houses).

Real estate is immovable property, so real estate is a fixed asset.

The contents of the eight categories of fixed assets are:

1. Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise;

2. General office equipment refers to the equipment commonly used in office and affairs of enterprises;

3. Special equipment refers to all the equipment that belongs to the enterprise and is specially used for a certain job;

4. Cultural relics and exhibits refer to various cultural relics and displays of cultural institutions such as museums and exhibition halls;

5. Books refer to the books of professional libraries and cultural centers and the business books of units;

6. Transportation equipment refers to various means of transportation used by the logistics department;

7. Machinery and equipment, mainly machine tools, power machines, tools, etc. and standby generators used by the logistics department of the enterprise for self-maintenance, as well as measuring instruments, testing instruments and medical equipment in hospitals;

8. Other fixed assets refer to fixed assets not included in the above categories. The competent departments may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories and increase the types.

To sum up, real estate refers to land, houses, prospecting rights, mining rights and other immovable property that is immovable according to the nature of the land or the law, as well as the land products that have not been separated from the land, and other substances that cannot be separated from the land due to the attachment of nature or manpower to the land. To say that it is a fixed asset is to say that it is an asset and financial point of view, and to say that it is real estate is to say that it is from the perspective of nature, law or administrative management.

Legal basis]:

Article 32 of the Enterprise Income Tax Law of the People's Republic of China.

If the depreciation of the fixed assets of an enterprise really needs to be accelerated due to technological progress or other reasons, the depreciation period can be shortened or the method of accelerated depreciation can be adopted. It can be seen that the new tax law no longer makes hard and fast provisions on the ratio of the residual value rate of fixed assets, and gives the right to determine the ratio of the residual value rate of fixed assets to the enterprise, but emphasizes a rationality, requiring the production and operation of the enterprise and the nature and use of fixed slag assets to reasonably determine the estimated net residual value of fixed assets.

If you have a house, you don't have a loan, you rent it out, and you get a net cash inflow, it's a money-generating asset.

In other words, if there is a loan, but the rent can cover the monthly payment, property fees and other expenses and there is still a surplus, then it is also a money-generating asset. By the way, a loan at this time is a good debt, and a good debt will also make you spend more and more money.

On the contrary, if you buy a house with a down payment of 30% and live in it, not only does you have no rental income, but you also have to pay a large monthly payment and the corresponding property fees every month, then it is a money-consuming asset.

Of course, even if you don't have a loan, you still need to pay property fees and insurance premiums for the house during the period when you live in it, and generate continuous cash outflows, so self-housing without a loan is also a money-consuming asset.

So if it is a 30% down payment to buy a house for investment and rent it out, the rent just covers the monthly payment and property fees. Then it's something else!

Extended Questions].

There is a problem that cannot be avoided, even if the house bought with a loan is a money-consuming asset at the moment, but the house price will double after 5 years, does that mean that the house has dual attributes?

This house is still a money-consuming asset, and it is possible to make money from a money-consuming asset, but there is a lot of uncertainty.

Let's not forget the connotation of assets, the future housing price is no one can go, it is possible, it is possible to fall, but the cash flow is real, and our financial freedom cannot be achieved by the market.

Classification According to different criteria, assets can be divided into different categories, which are generally divided into the following three categories:

1. According to the length of the consumption period, it can be divided into current assets and long-term assets;

2. According to the specific form, long-term assets can be further classified;

3. According to whether there is a physical form, it can be divided into tangible assets and intangible assets.

Based on these classification criteria, assets are divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other categories.

1. Current assets refer to assets that can be realized or consumed within one year or more than one year of a business cycle, including cash and various deposits, short-term balance investments, receivables and prepayments, inventories, etc.

2. Long-term investment refers to the investment that cannot or is not ready to be realized within one year, including ** investment, securities investment and other investments.

3. Fixed assets refer to assets with a long service life, high unit value, and maintaining the original material form in the process of use, including houses and buildings, machinery and equipment, transportation equipment, tools and appliances, etc.

4. Intangible assets refer to assets that have been used by an enterprise for a long time without physical form, including patent rights, trademark rights, copyrights, land use rights, goodwill, etc. Deferred assets refer to various expenses that cannot be fully included in the profit or loss of the current year and should be amortized in subsequent years, including start-up costs, improvement of leased fixed assets and major repair expenses.

5. Other assets refer to long-term assets other than the above items.

Asset Pyramid: