Are decorative cabinets and beds included in fixed assets?

Decorative cabinets and beds are items with a long service life and should be included in the category of fixed assets. According to the "Accounting Standards for Business Enterprises":

From the perspective of purchased fixed assets with value-added tax deducting input tax, fixed assets refer to:

1. Use period exceeds one accounting period Annual machines, machinery, transportation tools, and other production-related equipment,

fixed asset tools, and appliances.

2. Items that are not the main equipment for production and operation and have a service life of more than 2 years. (The new accounting standards in 2007 have removed the restrictions on the recognized value of fixed assets. As long as the company deems it possible and has a useful life greater than one accounting year, it can be recognized as a fixed asset and depreciation will be accrued according to a certain depreciation method.)

3. Longer service life.

4. The unit value is large.