Are farm columns fixed assets?

According to today's headline data, fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor materials of enterprises and the main assets of enterprises' production and operation. Obviously, shops do not meet the requirements.

The characteristics of fixed assets are as follows:

1, the value of fixed assets is generally relatively large, the use time is relatively long, and they can participate in the production process repeatedly for a long time.

2. Although wear occurs in the production process, its value is gradually transferred to the product according to its wear degree, and the value transfer part is recovered to form a depreciation fund.