固定资产管理制度（fixed assets management system）

固定资产管理制度（FIXEDASSETSMANAGEMENTSYSTEM）THEDOCUMENTATBILLIONSEASON,GOODMUSICWITHTHEMINIIPADMOBILEHARDDISKBAIDUBAGPAINTING,SOUVENIRS,POLAROIDDECORATIONS,EXHIBITS,COLLECTIONSETCFIVEBOOKSBOOKSSTOREDINPROFESSIONALLIBRARIESANDCULTURALCENTERSASWELLASTHEUNIFIEDMANAGEMENTOFTHESTORAGEOFADMINISTRATIVEINSTITUTIONSBUSINESSBOOKS,INCLUDINGTHELIBRARYROOMBOOKS,MATERIALSANDSOONINTHEREADINGROOMSIXOTHERFIXEDASSETSFIXEDASSETSTHATARENOTINCLUDEDINTHEABOVEITEMSELEVENTHARTICLEACCORDINGTO“BEIJINGADMINISTRATIONOFFIXEDASSETSCLASSIFICATIONCODE“REGULATIONS，THEPHYSICALMANAGEMENTOFFIXEDASSETSISDIVIDEDINTOTENCATEGORYLAND,HOUSINGANDSTRUCTURES,GENERALEQUIPMENT,SPECIALEQUIPMENT,TRANSPORTATIONEQUIPMENT,ELECTRICALEQUIPMENT,ELECTRONICPRODUCTSANDCOMMUNICATIONSLETTEREQUIPMENT,INSTRUMENTANDMETER,MEASURINGSTANDARDINSTRUMENTANDMEASURINGINSTRUMENT,WEIGHINGINSTRUMENT,LITERATUREANDARTSPORTSEQUIPMENT,BOOKS,CULTURALRELICSANDDISPLAYPRODUCTS,HOMEAPPLIANCESANDOTHERTYPESTHEMONTHLYFINANCIALDEPARTMENTSHOULDRECONCILEWITHTHEASSETMANAGEMENTDEPARTMENTBEFORECLOSINGTHEBILL,SOTHATTHEACCOUNTSANDACCOUNTSARECONSISTENTANDTHEACCOUNTSARECONSISTENTTWELFTHARTICLEVALUATIONOFFIXEDASSETSATHEPURCHASEOFFIXEDASSETS,TRANSFERRED,ACCORDINGTOTHEACTUALPAYMENTOFTHEPURCHASEPRICE,ALLOCATIONPRICEANDTRANSPORTFEES,INSTALLATIONFEES,VEHICLEPURCHASESURCHARGES,ETCTWOSELFBUILTANDFIXEDASSETSONTHEBASISOFRECONSTRUCTIONANDEXPANSIONSHALLBEADDEDORADDEDACCORDINGTOTHEFINALCONFIRMATIONOFFINALACCOUNTSPLUSFIXEDASSETVALUETHREEFIXEDASSETSDONATED,INACCORDANCEWITHTHEMARKETPRICEOFSIMILARFIXEDASSETSORTHERELEVANTVALUEVOUCHERSOCCURRINGRELATEDEXPENSESSHOULDBEINCLUDEDINTHEVALUEOFFIXEDASSETSFOURFREEOFCHARGETRANSFERREDTOFIXEDASSETS,THEORIGINALVALUECANNOTBEASCERTAINED,ACCORDINGTOTHEVALUEASSESSMENTCONFIRMEDFIVEFIXEDASSETS,ACCORDINGTOTHEVALUEASSESSMENTCONFIRMEDSIXTHEFIXEDASSETSWHICHHAVEBEENPUTINTOUSEBUTHAVENOTYETBEENSUBMITTEDTOTHEFORMALITIESOFTRANSFERCANBEACCOUNTEDFORATTHEPROVISIONALVALUATION,ANDTHEACTUALVALUESHALLBEDETERMINEDAFTERTHAT,ADJUSTAGAINSEVENTHEEQUIPMENTPURCHASEDINFOREIGNCURRENCIESISCONVERTEDINTORENMINBIATTHECURRENTEXCHANGERATE,PLUSFREIGHTANDOTHERCOSTSCUSTOMSDUTIES,CUSTOMSCHARGES,ETCEIGHTTHEFIXEDASSETSOFFINANCIALLEASINGSHALLBEACCOUNTEDFORACCORDINGTOTHEEQUIPMENTPRICE,TRANSPORTATIONFEESANDINSTALLATIONFEESDETERMINEDBYTHELEASEAGREEMENTNINESELFDEVELOPEDSOFTWAREPRODUCTS,ACCORDINGTOTHEACTUALPAYMENTOFTHECOSTACCOUNTINGROTHERFIXEDASSETS,ACCORDINGTOTHEORIGINALVALUEACCOUNTEDFORSTAGING,FIXEDASSETSPURCHASEDBYINSTALMENTSAREACCOUNTEDFORATFULLVALUEFOURTEENTHARTICLEINADDITIONTOTHEFOLLOWINGCIRCUMSTANCES,THEFIXEDASSETSWHICHHAVEBEENACCOUNTEDFORSHALLNOTCHANGETHEIROWNBOOKVALUEARBITRARILY1REVALUATIONOFFIXEDASSETSACCORDINGTOTHEPROVISIONSOFTHESTATETWOINCREASEOFSUPPLEMENTARYEQUIPMENT,IMPROVEMENTEQUIPMENTANDRECONSTRUCTIONANDEXPANSIONTHREEDISMANTLINGPARTOFTHEFIXEDASSETSFOURADJUSTTHEORIGINALPROVISIONALVALUEACCORDINGTOTHEACTUALVALUEFIVEFOUNDTHATTHEORIGINALRECORDEDVALUEOFFIXEDASSETSISWRONGFIFTEENTHARTICLEVALUECHANGEOFFIXEDASSETS,ITSHOULDBEREPORTEDTOTHECOMPETENTDEPARTMENTORTHEFINANCIALDEPARTMENTATTHESAMELEVEL,AFTERAPPROVAL,ITISFUNDEDBYTHEUNITTHEPRODUCTIONMANAGEMENTDEPARTMENTISRESPONSIBLEFORTIMELYINFORMINGTHEFINANCIALDEPARTMENTANDADJUSTINGTHERELEVANTACCOUNTSOFTHEFIXEDASSETSFOURTHCHAPTERSALLOCATIONOFFIXEDASSETSSIXTEENTHARTICLETHEALLOCATIONOFFIXEDASSETSREFERSTOTHENEEDSOFTHEFINANCIALDEPARTMENTS,DEPARTMENTSANDUNITSTOPERFORMTHEIRFUNCTIONSACCORDINGTOTHEUNITS,ACCORDINGTOTHEPROCEDURESSTIPULATEDBYTHERELEVANTLAWS,REGULATIONSANDREGULATIONSOFTHESTATE,THESYSTEMHASBEENPURCHASED,TRANSFERRED,MADE,BUILTANDEXPANDED,THEACTOFPROVIDINGFIXEDASSETSFORAUNITINTHEFORMOFDONATIONSEVENTEENTHARTICLETHEALLOCATIONOFFIXEDASSETSSHALLFOLLOWTHEFOLLOWINGPRINCIPLES1STRICTIMPLEMENTATIONOFLAWS,REGULATIONSANDRELEVANTRULESANDREGULATIONSONEITSHOULDBESTRICTLYINACCORDANCEWITHTHEPROVISIONSOFTHESTANDARDCONFIGURATIONTHEFIXEDASSETSWITHPRESCRIBEDALLOCATIONSTANDARDSSHOULDBESTRICTLYARRANGEDACCORDINGTOTHESTANDARDSTHEASSETSWITHOUTSTANDARDPROVISIONSSHALLBEALLOCATED,FROMTHEACTUALNEEDS,STRICTCONTROLANDREASONABLEALLOCATIONSHOULDBECARRIEDOUTTHEFIXEDASSETSALLOCATEDBYTHEFINANCIALDEPARTMENTTOTHEUNITSCANBEPASSEDDISPENSING,INPRINCIPLE,NOTREPURCHASETWOSTRICTLYABIDEBYTHEDEPARTMENTALBUDGETANDTHECENTRALIZEDTREASURYPAYMENTSYSTEMTHREEWEMUSTIMPLEMENTTHEGOVERNMENTPROCUREMENTPOLICYANDTHEBASICCONSTRUCTIONPROCEDURETHEPURCHASEOFFIXEDASSETSINTOTHECENTRALIZEDPURCHASINGCATALOGUE,AGENCIESORCENTRALIZEDPURCHASINGAGENCIESMUSTBEENTRUSTEDTOCARRYOUTGOVERNMENTPROCUREMENTYESPURCHASEITEMSOFFIXEDASSETSNOTINCLUDEDINCENTRALIZEDPURCHASINGCATALOGUE,YOUCANDOYOUROWNSHOPPING,LARGEAMOUNT,ALARGENUMBERCANALSOBEAPPOINTEDAGENCYORCENTRALIZEDPURCHASINGAGENCYACTSASAGENTFORGOVERNMENTPROCUREMENTINFRASTRUCTUREPROJECTSSHOULDCOMPLYWITHTHERELEVANTPROVISIONSOFCAPITALCONSTRUCTIONPROCEDURESFOURWESHOULDSTRICTLYIMPLEMENTTHEPROVISIONSOFTHEFINANCIALACCOUNTINGSYSTEM,ANDCARRYOUTTHEMANAGEMENTANDACCOUNTINGACCORDINGTOTHEPROVISIONSOFTHEFINANCIALACCOUNTINGSYSTEMOFTHEUNITTWOADAPTINGTOTHEFUNCTIONSOFUNITSANDTHENEEDSOFCAREERDEVELOPMENTTHEALLOCATIONOFFIXEDASSETSSHOULDBEBASEDONTHEBASICNEEDSOFFULFILLINGTHEFUNCTIONSANDUNDERTAKINGSDEVELOPMENTOFTHEUNITS,ORGANIZATIONOFUNITSTHENUMBEROFPEOPLE,FUNCTIONALSETTINGS,BUSINESSDEVELOPMENTPLANNINGANDOTHERREQUIREMENTSTHREESCIENTIFICANDRATIONAL,OPTIMIZETHESTRUCTURE,THRIFT,STRICTCONTROLPLANNINGANDPLANNINGSHOULDBEMADESCIENTIFICALLYANDRATIONALLY,GIVEFULLPLAYTOTHEROLEOFSTOCKASSETS,AVOIDDUPLICATECONFIGURATIONPUSHDIFFERENTITISNECESSARYTOADJUSTTHEUSE,SHAREANDSHAREMECHANISMBETWEENTHEUNITSANDDEPARTMENTSWITHINTHEUNIT,UNDERTHEPREMISEOFRELIABLEQUALITYANDPERFORMANCEREDUCEPROCUREMENTCOSTASMUCHASPOSSIBLEEIGHTEENTHARTICLEINADDITIONTOTHEPROVISIONSOFTHESTATE,THEALLOCATIONOFFIXEDASSETSBYUNITSSHALLBESUBMITTEDINACCORDANCEWITHTHEFOLLOWINGPROCEDURES1THEASSETSMANAGEMENTDEPARTMENTOFAUNITSHALLREVIEWTHEASSETSINVENTORYWITHTHEFINANCIALDEPARTMENT,ANDPROPOSETHEITEMSANDQUANTITIESOFTHEASSETSTOBEALLOCATEDTHEFIXEDASSETSPURCHASEPLANANDTHEFIXEDASSETSBUDGETSHALLBECOMPILEDANDAUDITEDBYTHECOMPETENTDEPARTMENTAFTERAPPROVALBYTHEPERSONINCHARGEOFTHEUNITTWOACCORDINGTOTHEUNITASSETSINVENTORYSTATUSANDTHERELEVANTASSETALLOCATIONSTANDARDS,TOEXAMINE、ACQUISITIONOFFIXEDASSETSBYCOLLECTIVEUNITSPLANSCANBEADJUSTEDACCORDINGTOTHEIROWNNEEDS,ANDCANNOTBEADJUSTEDTOTHEAPPROVALOFTHEFINANCIALDEPARTMENTATTHESAMELEVELTHREETHEFINANCIALDEPARTMENTSATTHESAMELEVELSHOULDAUDITTHEALLOCATIONPROJECTSACCORDINGTOTHEAUDITOPINIONSOFTHECOMPETENTAUTHORITIESANDTHEEXISTINGCONDITIONSOFTHEUNITS,CONSENTASSIGNMENTTHEALLOCATIONOFPRIORITYSHOULDBEADJUSTEDFROMIDLEASSETS,ANDTHEBUDGETOFTHEINCORPORATEDUNITSCANNOTBEADJUSTEDNINETEENTHARTICLEUNITPURCHASE,TRANSFERANDSELFMADE,SELFBUILT,COMPLETED,DELIVERED,ANDINCREASEDUSEOFFIXEDASSETSSHALLBEMANAGEDBYUNITASSETSTHEMINISTRYOFSCIENCEANDTHEMINISTRYOFFINANCEUNIFIEDACCEPTANCE,ITBELONGSTOTECHNICALEQUIPMENTANDSHOULDBECHECKEDANDACCEPTEDBYTHETECHNICALDEPARTMENTAFTERACCEPTANCE,FROMTHECAPITALPRODUCTIONMANAGEMENTDEPARTMENTISSUEDAFIXEDASSETALLOCATIONLISTORINFRASTRUCTUREPROJECTDELIVERY,ACCEPTANCEANDOTHERDOCUMENTS,REGISTRATIONOFFIXEDASSETSCARDS,DOONWAREHOUSING,FINANCIALREIMBURSEMENTANDTHEUSEOFUNITSFIXEDASSETSISSUEDBYTHEFINANCIALDEPARTMENTACCORDINGTOTHEASSETSMANAGEMENTDEPARTMENTCARDSFORPRODUCINGANDSTORINGSINGLEORFIXEDASSETS,GENERALLEDGERANDSUBSIDIARYLEDGEROFFIXEDASSETSOFREGISTEREDUNITSTWENTIETHARTICLEFIXEDASSETUNITDONATIONSOROVERAGE,SHALLBEBORNEBYTHEASSETMANAGEMENTDEPARTMENTINCONJUNCTIONWITHTHEFINANCEDEPARTMENTFORTHEN,ONTHEBASISOFFIXEDASSETSTRANSFERORDERS,INVOICESORFIXEDASSETSREPORTANDOTHERDOCUMENTS,FILLINFIXEDASSETSCARD,TRANSACTCLOSESTORAGEANDUSEDEPARTMENTPROCEDURESTHEFIXEDASSETSSTORAGELISTORFIXEDASSETSISSUEDBYTHEFINANCIALDEPARTMENTACCORDINGTOTHEASSETMANAGEMENTDEPARTMENTCARDREGISTRATIONUNIT,FIXEDASSETSLEDGERANDSUBSIDIARYLEDGERTWENTYFIRSTARTICLETHEUNITHASBEENAPPROVEDTOHOLDAMAJORMEETING,LARGESCALEACTIVITIESSUCHASTHENEEDTOALLOCATEASSETS,BYMEETINGSORACTIVITIESTHEORGANIZERSHALLAPPROVETHEPROCEDUREINACCORDANCEWITHTHEPROVISIONSOFTHESEMEASURESFIFTHCHAPTERSDAILYMANAGEMENTOFFIXEDASSETSTWENTYSECONDARTICLETHEDAILYMANAGEMENTOFTHEFIXEDASSETSREFERSTOTHEFIXEDANDREQUIREDOCCUPATIONOFTHEUNITINDAILYWORKORBUSINESSACTIVITIESASSETSMANAGEMENTANDACCOUNTING,INCLUDINGBUDGETING,PURCHASE,ACCEPTANCE,WAREHOUSING,REGISTRATION,COLLECTIONANDREGISTRATIONOFFIXEDASSETSPHYSICALMANAGEMENTANDFINANCIALCOREOFEACHLINKSUCHASMAINTENANCE,DISPOSAL,VALUEEVALUATION,PROPERTYRIGHTREGISTRATION,REPORTFORMANALYSISANDSOONCOUNTTWENTYTHIRDARTICLEINTHEDAILYMANAGEMENTOFFIXEDASSETS,THEFINANCIALDEPARTMENTOFTHEUNITISRESPONSIBLEFORTHECLASSIFICATIONOFTHEVALUEOFTHEFIXEDASSETS,TRIALBUDGETOFNUCLEARFIXEDASSETSANDSUPERVISIONANDINSPECTIONOFFIXEDASSETSMANAGEMENTTHEUNITASSETMANAGEMENTDEPARTMENTISRESPONSIBLEFORTHEPURCHASEOFFIXEDASSETSPLAN,ASSISTFINANCIALDEPARTMENTTOMAKEFIXEDASSETSBUDGET,GOVERNMENTPROCUREMENTOFFIXEDASSETS,ACCEPTANCEANDWAREHOUSINGOFFIXEDASSETS,REGISTRATIONANDSAFEKEEPING,LEADINGISSUE,MAINTENANCE,ALLOCATION,DISPOSALANDOTHERSPECIFICWORKTHEUNITTECHNICALDEPARTMENTISRESPONSIBLEFORTHEMAINTENANCEANDREPAIROFTHEFIXEDASSETSTECHNICALAPPRAISALTHEUNITUSINGTHEFIXEDASSETSISRESPONSIBLEFORTHERATIONAL,EFFECTIVEUSEANDROUTINEMAINTENANCEMANAGEMENTTWENTYFOURTHARTICLETHEUNITSHOULDIMPROVETHEDAILYMANAGEMENTSYSTEMOFFIXEDASSETS,ANDESTABLISHSTRICTMANAGEMENTRESPONSIBILITYSYSTEMOFFIXEDASSETS,APPOINTASPECIALPERSONTOBERESPONSIBLEFORTHECOLLECTION,STORAGEANDINVENTORYOFTHEFIXEDASSETS,ANDIMPLEMENTTHEMANAGEMENTRESPONSIBILITYOFTHEFIXEDASSETSTOTHEPERSONTWENTYFIFTHARTICLETHEFIXEDASSETSOFTHEASSETSMANAGEMENTDEPARTMENTOFTHEUNITTOCHECKINANDPUTINTOUSE,FIXEDASSETSMUSTBEESTABLISHEDCARDS,FIXEDASSETSLEDGERANDGENERALLEDGER,ACCORDINGTOTHEMATERIAL,WITHDUNCACARD,ANDINSTRICTACCORDANCEWITHTHEREQUIREMENTSOFTHEMINISTRYOFFINANCEMAKEAREPORTFIXEDASSETSALREADYSTOREDINSTOCK,ITSHOULDBEKEPTINACCORDANCEWITHTHEUSEINSTRUCTIONSANDSTORAGEREQUIREMENTSOFVARIOUSTYPESOFASSETS,PERIODICALINSPECTIONCHECK,INVENTORYFIXEDASSETSWITHOUTTHECONSENTOFTHEMANAGEMENTPERSONNEL,ANYONEISNOTALLOWEDTOFREELYUSEOREXCHANGEALLKINDSOFILLEGALACTSINPRACTICE,PREVENTINGTHELOSSOFSTATEOWNEDASSETS,SAFEGUARDINGTHELEGITIMATERIGHTSANDINTERESTSOFSTATEOWNEDASSETSFORTHEMANAGEMENTOFFIXEDASSETSTHEVIOLATIONSOFLAWINACCORDANCEWITHTHE“FINANCIALPENALTIESFORILLEGALDISPOSALREGULATIONS“FORPROCESSING,THEVIOLATIONOFTHECRIMINALLAW,SHALLBETRANSFERREDTOTHEJUDICIALMACHINEGUANFINDSITSLEGALRESPONSIBILITYSIXTHCHAPTERSSUPPLEMENTARYARTICLESTHIRTYEIGHTHARTICLETHEDISTRICTSANDCOUNTIESANDUNITSSHOULDCOMBINETHEACTUALSITUATIONANDFORMULATETHEDETAILEDRULESFORTHEIMPLEMENTATIONOFTHEMANAGEMENTOFFIXEDASSETSTHIRTYNINTHARTICLETHEFIXEDASSETSOFTHEENTERPRISESANDINSTITUTIONSUNDERTAKINGTHEENTERPRISEACCOUNTINGSYSTEMANDTHEWHOLLYOWNEDENTERPRISESOPERATEDBYTHEMINISTRYOFFINANCESHALLBEFIXEDBYTHEMINISTRYOFFINANCESUPERVISIONANDMANAGEMENTOFSTATEOWNEDASSETSINACCORDANCEWITHTHERELEVANTPROVISIONSOFTHEIMPLEMENTATIONOFSUPERVISIONANDMANAGEMENTFORTIETHARTICLETHEPROVISIONSONTHEMANAGEMENTOFFIXEDASSETSAREINCONSISTENTWITHTHESEMEASURES,ANDTHEMEASURESSHALLPREVAILFORTYFIRSTARTICLETHEFINANCIALBUREAUOFBEIJINGISRESPONSIBLEFORTHEINTERPRETATIONOFTHESEPROVISIONSFORTYSECONDARTICLETHEPROVISIONSOFTHISARTICLETWOTHOUSANDANDSEVENYEARTENMONTHONETHEDATEOFIMPLEMENTATIONTOPREVENTTHELOSSOFSTATEOWNEDASSETS,TOSHARETOPASTEDOCUMENTSTOBLOG,BBSORPERSONALSTATIONS,ETCCOPYPREVIEWCOMMONSIZE450500PIXLARGERSIZE630500PIXYOUMIGHTLIKEITTHEADMINISTRATIVEINSTITUTIONSOFSTATEOWNEDASSETSEVAINDEXOFFISCALEXPENDITUREPERFORMANCEEVALUATIONOFADMINISTRATIVEINSTITUTIONSOFSTATEOWNEDASSETSMANAGEMENTOFFIXEDASSETSDISPOSALFIXEDASSETSMANAGEMENTOFADMINISTRATIVEUNITSOFJIANGSUPROVINCIALADMINISTRATIVEINSTITUTIONSINTERIMMEASURESONPAGE5FORFREEPROVISIONALREGULATIONSONTHEADMINISTRATIONOFSTATEOWNEDASSETSOFADMINISTRATIVEINSTITUTIONS2006,18PAGESFREEPROVISIONALREGULATIONSONTHEMANAGEMENTOFSTATEOWNEDASSETSINADMINISTRATIVEINSTITUTIONSOFQUZHOUMUNICIPALITYANDTHEWEALTHVALUEOF6PAGESAND20PROVISIONALREGULATIONSONTHEMANAGEMENTOFSTATEOWNEDASSETSINMUNICIPALADMINISTRATIVEINSTITUTIONSOFCHONGQINGMUNICIPALITY7PAGESFREEPROVISIONALREGULATIONSONTHEMANAGEMENTOFSTATEOWNEDASSETSOFADMINISTRATIVEINSTITUTIONSINLUOYANGMUNICIPALITYONTHE5PAGEMOREDOCUMENTSRELATINGTOTHEADMINISTRATIVEMEASURESFORSTATEOWNEDASSETSOFADMINISTRATIVEINSTITUTIONSINOURCURRENTACCOUNTINGSYSTEM,HOWTOCALCULATEEVAINDEX3PAGESFREEEVAINDEXCALCULATIONBAOSTEEL4FREEHOWTORAISEEVAINDEX22PAGESFREEEVAINDEXSYSTEMRESEARCHPAPERSBAOSHANIRONANDSTEELASANEXAMPLE,THESIS20PAGES5WEALTHVALUEEVALUATIONANDANALYSISOFEVAINDEXOFSTATEOWNEDENTERPRISESFROMTHEPERSPECTIVEOFCORPORATEGOVERNANCE2PAGESFREEMOREDOCUMENTSRELATEDTO“EVAINDEX“WESTVILLAGEPRIMARYSCHOOLTEACHINGBUILDINGFINANCIALEXPENDITUREPERFORMANCEEVALUATIONREPORT4PAGESFREEINTERIMMEASURESFORPERFORMANCEEVALUATIONMANAGEMENTOFFISCALEXPENDITUREFINANCIALPRE2011289PAGESFREEPERFORMANCEGUIDELINESFORPERFORMANCEEVALUATIONOFFINANCIALEXPENDITUREITEM64FREEPERFORMANCEEVALUATIONINDEXSYSTEMOFFISCALEXPENDITUREINGUANGDONGPROVINCE43PAGES5WEALTHVALUERURALCLEANENERGYPROJECTFINANCIALEXPENDITUREPERFORMANCEEVALUATIONREPORTFORM1FREEMOREDOCUMENTSRELATEDTOTHEPERFORMANCEEVALUATIONOFFISCALEXPENDITURETHEFIXEDASSETSUSEPERIODOFMUNICIPALADMINISTRATIVEINSTITUTIONSSTIPULATES5PAGES20WEALTHVALUETHEFIXEDASSETSUSETABLEOFMUNICIPALADMINISTRATIVEINSTITUTIONSISFREEOFCHARGEONPAGE2TABLE4OFFIXEDASSETSUSEDINADMINISTRATIVEINSTITUTIONSFREEOFCHARGETHEFIXEDASSETSUSELIFETABLEOFADMINISTRATIVEINSTITUTIONS2PAGES2WEALTHVALUEWENZHOUCITYLEVELADMINISTRATIVEUNITSCOMMONLYUSEDFIXEDASSETSTABLEO