Business fixed capital is used to fund major business areas of labor, its physical form is fixed assets. However, in actual work, in order to facilitate management and facilitate production, not all labor materials are classified as fixed assets. According to the current national financial system, the following two conditions must be met: 1. The service life is more than one year. 2. The unit value is above the prescribed limit, that is, 200 yuan for small enterprises, 500 yuan for medium-sized enterprises, and 800 yuan for large enterprises, which are listed as fixed assets. If these two conditions are not met at the same time, they are listed as low-value consumables. Guava White Tea,White Tea Leaves,White Peach Tea,Silver Needle White Tea Hunan Junshan Yinzhen Tea Industry Co.,Ltd , https://www.junshan-tea.com