In accounting, how to distinguish electronic equipment from machinery and equipment when classifying fixed assets?

In accounting, when classifying fixed assets:

This problem is not clearly defined in the accounting system and tax law, and enterprise accounting can handle it according to its own professional judgment. Generally, there are software or CPU, which account for a large proportion, such as computers, controllers, detectors, meters, etc., belonging to electronic equipment; Although there are software and veneer in machining equipment such as machine tools, the proportion is not large, and the mechanical part accounts for the bulk, so machine tools and other equipment should be recorded in the machine category.

Instruments, meters, computers and air conditioners are mainly electronic equipment. Lathe is mechanical equipment, mainly used for processing products.

Extended data

Electronic equipment refers to the equipment which is composed of integrated circuits, transistors, electron tubes and other electronic components, and uses electronic technology (including software) to play a role, including electronic computers and robots, and the numerical control or program control system controlled by electronic computers.

Mechanical equipment refers to a set (seat, vehicle), sleeve or a group of devices with a certain mechanical structure and driven by a certain power, which can complete certain production and processing functions. Machinery and equipment refers to a device that is made of metal or other materials, assembled by several parts, driven by one or several kinds of power, and can complete functions or utilities such as production, processing and operation.

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