What assets does investment real estate belong to?

Investment real estate belongs to investment assets, which refers to long-term savings, insurance money, stocks, bonds, funds, futures and other investment currencies or bills for the purpose of maintaining and increasing value. It is the part of assets used for investment, including fixed assets, current assets and intangible assets.

Investment real estate refers to real estate held to earn rent or the difference between real estate sales and capital appreciation, or both. Investment real estate should be able to be measured and sold separately. Investment real estate mainly includes leased land use rights, land use rights held and ready to be transferred after appreciation, and leased buildings. The following items are not investment real estate, but self-use real estate, that is, real estate held for producing goods, providing services or operating management; Real estate as inventory. Investment real estate belongs to normal business activities, and rental income or transfer value-added income is recognized as the main business income of enterprises, but for most enterprises, it is other business activities related to business activities.

Legal basis: Article 3 of Accounting Standards for Business Enterprises No.3-Investment Real Estate.

This law regulates the following investment real estate:

(a) the right to use the leased land.

(two) the land use right that is held and ready to be transferred after appreciation.

(3) Buildings that have been leased.

Article 4

The following items are not investment real estate:

(1) Real estate for personal use refers to real estate held for the production of commodities, provision of services or management.

(2) Real estate as inventory.