1, fixed assets; Productive biological assets;
2. Intangible assets; Goodwill;
3. Long-term equity investment in subsidiaries, joint ventures and associated enterprises;
4. Investment real estate with cost model for subsequent measurement;
5, proved the rights and interests of oil and gas mining areas and wells and related facilities.
Accounting impairment provision means that the book balance of an asset exceeds its recoverable amount. To judge whether an asset has been impaired, we should rely on some signs that the asset may have been impaired. If there are signs, the enterprise should formally estimate its recoverable amount.
According to the Accounting System for Business Enterprises, eight impairment provisions are accrued for assets, namely:
1, bad debt provision for accounts receivable and other receivables;
2. Provision for impairment of short-term investments such as stocks and bonds;
3. Long-term investment such as long-term equity investment and long-term creditor's rights investment shall be provided for impairment of long-term investment;
4 raw materials, packaging materials, low-value consumables, inventory goods and other inventory depreciation reserves;
5. Fixed assets such as houses, buildings, machinery and equipment shall be set aside for impairment of fixed assets;
6. Provision for impairment of intangible assets such as patent rights and trademark rights;
7. Provision for impairment of construction in progress;
8. The provision for impairment of entrusted loans is used for entrusted loans;
In addition to monetary funds, notes receivable, trading financial assets, prepayments, long-term deferred expenses and other assets, corresponding impairment reserves have been accrued.