GB/T 14885-2022 English PDFGB/T 14885: Historical versions
Basic dataStandard ID: GB/T 14885-2022 (GB/T14885-2022)Description (Translated English): Basic classification and codes of fixed assets and other assets Sector / Industry: National Standard (Recommended) Classification of Chinese Standard: A24 Classification of International Standard: 35.040 Word Count Estimation: 149,185 Date of Issue: 2022-12-30 Date of Implementation: 2022-12-30 Older Standard (superseded by this standard): GB/T 14885-2010 Issuing agency(ies): State Administration for Market Regulation, China National Standardization Administration GB/T 14885-2022: Basic classification and codes of fixed assets and other assets---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.ICS 35.040 CCSA24 National Standards of People's Republic of China Replacing GB/T 14885-2010 Basic classification and code of assets such as fixed assets Posted on 2022-12-30 2022-12-30 implementation State Administration for Market Regulation Released by the National Standardization Management Committee table of contentsPreface V 1 Scope 1 2 Normative references 1 3 Terms and Definitions 1 4 Classification principles 1 5 Encoding method and code structure 1 6 Classification and Code Table 2 6.1 Houses and structures (A01000000) 2 6.1.1 Housing (A01010000) 2 6.1.2 Structures (A01020000) 5 6.1.3 Land (A01030000) 7 6.2 Equipment (A02000000) 7 6.2.1 Information equipment (A02010000) 7 6.2.2 Office equipment (A02020000) 9 6.2.3 Vehicles (A02030000) 12 6.2.4 Book archive equipment (A02040000) 14 6.2.5 Mechanical equipment (A02050000) 15 6.2.6 Electrical equipment (A02060000) 25 6.2.7 Radar, radio and satellite navigation equipment (A02070000) 31 6.2.8 Communication equipment (A02080000) 35 6.2.9 Broadcasting, television and cinema equipment (A02090000) 40 6.2.10 Instrumentation (A02100000) 44 6.2.11 Electronic and Communication Measuring Instruments (A02110000) 54 6.2.12 Measuring standard instruments and measuring tools, weighing apparatus (A02120000) 56 6.2.13 Prospecting, mining, beneficiation and agglomeration equipment (A02130000) 58 6.2.14 Oil and gas extraction equipment (A02140000) 60 6.2.15 Petroleum and chemical industry equipment (A02150000) 61 6.2.16 Coking and metal smelting and rolling equipment (A02160000) 64 6.2.17 Power industry equipment (A02170000) 65 6.2.18 Non-metallic mineral products industrial equipment (A02180000) 66 6.2.19 Nuclear industry equipment (A02190000) 66 6.2.20 Aerospace industry equipment (A02200000) 67 6.2.21 Construction machinery (A02210000) 68 6.2.22 Agricultural and forestry machinery (A02220000) 69 6.2.23 Timber harvesting and processing equipment (A02230000) 71 6.2.24 Food processing equipment (A02240000) 72 6.2.25 Beverage processing equipment (A02250000) 73 6.2.26 Tobacco processing equipment (A02260000) 73 6.2.27 Grain and oil crops and feed processing equipment (A02270000) 74 6.2.28 Textile equipment (A02280000) 75 6.2.29 Sewing, apparel, tanning and fur processing equipment (A02290000) 76 6.2.30 Papermaking and printing machinery (A02300000) 77 6.2.31 Chemicals and traditional Chinese medicine equipment (A02310000) 78 6.2.32 Medical equipment (A02320000) 78 6.2.33 Electrical and electronic production equipment (A02330000) 82 6.2.34 Safety production equipment (A02340000) 82 6.2.35 Postal equipment (A02350000) 83 6.2.36 Environmental Pollution Prevention and Control Equipment (A02360000) 84 6.2.37 Politics and law, fire protection, testing equipment (A02370000) 85 6.2.38 Hydraulic machinery (A02380000) 87 6.2.39 Money Handling Equipment (A02390000) 87 6.2.40 Funeral equipment and supplies (A02400000) 88 6.2.41 Railway transportation equipment (A02410000) 88 6.2.42 Water transportation equipment (A02420000) 89 6.2.43 Aircraft and its supporting equipment (A02430000) 91 6.2.44 Marine instruments and equipment (A02440000) 92 6.2.45 Art equipment (A02450000) 93 6.2.46 Sports equipment and facilities (A02460000) 93 6.2.47 Entertainment equipment (A02470000) 95 6.3 Cultural relics and exhibits (A03000000) 96 6.3.1 Immovable cultural relics (A03010000) 96 6.3.2 Movable artifacts (A03020000) 96 6.3.3 Cultural and creative derivatives (A03030000) 98 6.3.4 Specimen (A03040000) 98 6.3.5 Model (A03050000) 98 6.4 Books and archives (A04000000) 99 6.4.1 Books (A04010000) 99 6.4.2 Periodicals (A04020000) 99 6.4.3 Information (A04030000) 100 6.4.4 File (A04040000) 100 6.5 Furniture and Utensils (A05000000) 101 6.5.1 Furniture (A05010000) 101 6.5.2 Appliances (A05020000) 102 6.5.3 Equipment (A05030000) 103 6.5.4 Office supplies (A05040000) 105 6.6 Special animals and plants (A06000000) 106 6.6.1 Animals for special purposes (A06010000) 106 6.6.2 Plants for special purposes (A06020000) 106 6.7 Materials (A07000000) 107 6.7.1 Building materials (A07010000) 107 6.7.2 Pharmaceuticals (A07020000) 115 6.7.3 Agriculture, forestry, animal husbandry and fishery products (A07030000) 117 6.7.4 Ore and Minerals (A07040000) 124 6.7.5 Electricity, city gas, steam and hot water, water (A07050000) 125 6.7.6 Food, beverage and tobacco raw materials (A07060000) 127 6.7.7 Coking products, refining products (A07070000) 128 6.7.8 Basic chemicals and related products (A07080000) 129 6.7.9 Articles of rubber, plastics, glass and ceramics (A07090000) 131 6.7.10 Paper and paper products (A07100000) 133 Appendix A (Normative) Intangible Assets (A08000000) 134 Appendix B (informative) Basic classification and code expansion and mapping of fixed assets and other assets 138 B.1 Principles of Classification Code Expansion 138 B.2 Classification code extension method 138 B.3 Classification code association mapping 138 Appendix C (Normative) Basic classification of fixed assets and other assets and the relationship between accounting subjects 140 References 142forewordThis document is in accordance with the provisions of GB/T 1.1-2020 "Guidelines for Standardization Work Part 1.Structure and Drafting Rules for Standardization Documents" drafting. This document replaces GB/T 14885-2010 "Classification and Codes of Fixed Assets". Compared with GB/T 14885-2010, except for structural adjustment In addition to editorial changes, the main technical changes are as follows. ---Changed the code length, adjusted from 7-digit code to 9-digit code; ---Changed the division of categories, increased from 6 categories to 7 categories, merged the categories of general equipment and special equipment, and The categories of furniture, equipment and animals and plants have been split, and the category of materials has been added; ---Increased the classification and code of intangible assets (see Appendix A); --- Added the principles and methods of classification and code expansion and mapping (see Appendix B); ---Increased the comparison relationship between the basic classification of fixed assets and other assets and accounting subjects (see Appendix C); --- Add, delete, and modify asset categories according to the actual situation. This document is under the jurisdiction of the National Assets Management Standardization Technical Committee (SAC/TC583). This document was drafted by. Assets Management Department, Ministry of Finance of the People's Republic of China, China National Institute of Standardization. The main drafters of this document. Lu Qingping, Xiang Xianchun, Wang Jinhui, Ma Jun, Liu Bo, Yao Junjun, Chen Guannan, Feng Jing, Gao Ang. The release status of previous versions of this document and the documents it replaces are as follows. ---It was first released as GB/T 14885-1994 in.1994, and when it was revised for the first time in.2010, the categories were adjusted from 10 to 6, and Adjusted the code length of medium and small classes; --- This is the second revision. Basic classification and code of assets such as fixed assets1 ScopeThis document specifies the fixed assets, public infrastructure, cultural relics and cultural assets, government reserve materials, affordable housing, government and social resources The basic classification and code coding method, code structure, classification and code table of the assets, inventory and other assets of the cooperation (PPP) project. This document is applicable to management work such as asset allocation, registration, inventory, and reporting. Note 1.Classification and codes focus on the basic attributes of assets to meet the needs of asset information management, without changing the existing accounting standards system for asset accounting Purpose definition and classification. Note 2.In the daily asset management, through indicators such as "asset classification" and "unit accounting subject", the full-caliber classification management of assets is realized.2 Normative referencesThe contents of the following documents constitute the essential provisions of this document through normative references in the text. Among them, dated references For documents, only the version corresponding to the date is applicable to this document; for undated reference documents, the latest version (including all amendments) is applicable to this document. GB/T 33172-2016 Asset Management Overview, Principles and Terminology GB/T 35416-2017 Classification and Codes of Intangible Assets3 Terms and DefinitionsThe terms and definitions defined in GB/T 33172-2016 apply to this document.4 Classification principlesThis document is classified according to the basic attributes of objects, taking into account the needs of multi-dimensional classification such as use, occupation and use unit, and management nature.5 Encoding method and code structure5.1 This document adopts the line classification method and hierarchical coding method to divide the basic classification codes of fixed assets and other assets into categories, major categories, and medium categories. and subclass 4, its code structure is shown in Figure 1. pre-flag ×× Tier 1 represents category ×× Tier 2 represents broad categories ×× Layer 3 represents the middle class ×× Layer 4 represents small classes Figure 1 The code structure of the basic classification of assets such as fixed assets 5.2 The code consists of 1 Latin letter and 8 Arabic numerals, and the prefix letter is identified by the initial letter A of Asset (asset). ...... |
