Consumables and fixed assets of the details of how to distinguish? There is no point relatively specific criteria? The fixed assets useful life of more than one year of houses, buildings, machines, machinery, motor vehicles and other assets related to production and operation equipment, appliances, tools, etc., do not belong to the production and operation of major equipment items, the unit value of 2,000 yuan above, the use of more than two years should also be as fixed assets!     Consumables its value standards, it refers to a unit value of more than 10 yuan, 2,000 yuan, or the useful life of less than one year, not as a means of labor fixed assets. It can generally be divided into the following categories: (1) operating equipment, operating means used in a variety of appliances such as cleaning equipment, firefighting equipment, green equipment, etc. (2) management tool, an enterprise management in a variety of furniture items such as safes, sofas, chairs, tables, and bicycles. (3) containers, turnover box refers to the property management companies in the business process used bags. (4) Other appliances, means do not belong to the above categories of consumables.     But sometimes also as the case is concerned! Like school desks and chairs, the unit value of fixed assets, certainly not enough standard, but he is an essential school items, so according to fixed assets!