1. Fixed assets refer to non-monetary assets held by enterprises for the purpose of producing products, providing labor services, leasing or operating management, with a service life of more than 65,438+02 months, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.
Two. Intangible assets refer to non-monetary long-term assets held by enterprises for producing products, providing services, leasing or managing, including patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.