One. Are desks and chairs considered teaching equipment?
Desks and chairs are teaching instruments and equipment. Teaching instruments and equipment refer to instruments and equipment used in teaching and research institutions, with a unit price of not less than 800 RMB (inclusive). Teaching instruments can be divided into two categories: experimental and practical training, and are mainly used in engineering and science-related majors.
The teaching equipment includes:
1、Office furniture: includes office desks and chairs, standard chairs, sofas, filing cabinets, etc.
2、Office Automation Equipment: This includes computers, printers, copiers, digital printers, projectors, and conference room audio systems, etc.
3、Air conditioning equipment: including split air conditioners and window air conditioners;
4、Other Equipment: This includes shredders, scanners, fax machines, digital cameras, digital video cameras, televisions, and VCRs.
5、Kitchen Appliances: Including induction cooktops, electric water heaters, and rice cookers.
6、Optical Equipment: Includes microscopes, magnifying glasses, cameras, and telescopes.
7、Multimedia Equipment: Including whiteboards, interactive tablets, all-in-one computers, wall-mounted display stands, etc.
8、Lighting Equipment: LED energy-saving classroom lights, ED energy-saving blackboard lights, etc.
9、Classroom basic equipment: desks and chairs, lecterns, ventilation cabinets, and laboratory tables and benches.
10、Specialized Teaching Equipment: Equipment for subjects such as art, music, physics, chemistry, biology, calligraphy, geography, and history.
11、Bookkeeping and accounting equipment: smart devices, standard devices, electronic devices.
12、Educational Software: Calligraphy teaching software, psychological assessment software, etc.
Two. What category do school desks and chairs belong to?
The desks and chairs purchased by the school are typically used for teaching purposes. For the school, these represent an operating expense, so their costs can be allocated to the school's expenses based on their estimated useful life. These costs should be recorded as part of the main business cost, while unused desks and chairs can be recorded as inventory.