GB/T 14885-2022 Basic classification and codes of fixed assets and other assets

Scope

This document specifies the basic classification and coding methods, code structure, classification, and code tables for assets such as fixed assets, public infrastructure, cultural relics and cultural assets, government reserve materials, public housing, and assets of government-social capital cooperation (PPP) projects, inventories, etc.
This document is applicable to asset allocation, registration, inventory, reporting, and other management work.
Note 1: The classification and codes focus on the basic attributes of assets to meet the needs of asset informatization management, without changing the definitions and classifications of asset-related accounting items in the existing accounting standards system.
Note 2: In daily asset management, asset management is carried out across the board through indicators such as "asset classification" and "unit accounting items".

Development Information

Replace the following standards

Referenced Standards

Related Standards