What are the fixed assets of the compressor

Compressors belong to the category of machinery and equipment in fixed assets, more precisely general equipment.

First, the big category. The fixed assets of an enterprise are generally divided into several pieces, one piece of houses and buildings, one piece of machinery and equipment, as well as general equipment, special equipment and appliances. Compressors fall under the broad category of machinery and equipment because they are tangible equipment that can be used for a long time, help businesses, and use more than a year, fully in line with the definition of fixed assets.

By use, compressors are fixed assets for production. Although it does not directly turn raw materials into products, it provides compressed air for the entire production line. Pneumatic tools, control valves, and purging and cleaning are inseparable from it. It is a key auxiliary equipment to ensure the normal operation of production. Therefore, whether it is a factory, a mine or a chemical enterprise, the compressors bought back are counted as production equipment and included in the accounts of fixed assets.

According to the classification of industry equipment, the compressor belongs to the gas transportation and compression machinery in the general machinery and equipment. It means that it is not only dedicated to a certain industry, but can be used in all walks of life. It is a highly versatile industrial equipment.

When it comes to water-lubricated air compressors, they work in the same way, and they also belong to fixed assets of machine equipment. The water-lubricated air compressor uses clean water instead of traditional lubricating oil. After the water is sprayed into the inside of the machine, a layer of water film is formed on the surface of the moving parts, and at the same time it plays the three roles of reducing friction, blocking the gap, and taking away heat. The compressed air-water mixture is separated, the water is recovered for recycling, and the final output is clean oil-free compressed air. Because it does not require an oil circuit system and has a simpler structure, it can directly participate in the work in production scenarios with high air quality requirements, such as food processing and electronic manufacturing, which require no oil and gas sources. Water lubricated air compressor and ordinary compressor, bought back is the production of fixed assets, according to the machine equipment category to manage and depreciation.

To sum up, both ordinary compressors and water-lubricated air compressors belong to the category of machinery and equipment in fixed assets, as well as fixed assets and general equipment for production. Depreciation years and accounting methods are implemented according to this category.