Which subject does the sugar factory stick belong to in accounting?

The special stick for sugar factory belongs to the subject of fixed assets in accounting.

Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or operating management, which have been used for more than 12 months and reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.

From the point of view of purchasing fixed assets with input tax deducted from value-added tax, fixed assets refer to:

1. Machines, machinery, means of transport and other production-related equipment, tools and appliances with a service life of more than one fiscal year;

2 items with a service life of more than 2 years and not belonging to the main equipment for production and operation. (In 2007, the new accounting standards removed the restriction on the confirmed value of fixed assets. As long as the company thinks it can and its service life exceeds one fiscal year, it can be recognized as fixed assets and depreciated according to a certain depreciation method. )

The provisions here are smaller than those in the Accounting Standards for Business Enterprises, mainly excluding real estate such as houses and buildings, because the sales of houses and buildings pay business tax and do not pay value-added tax.