What Is Non Operating Assets?

2011/1/29 10:10:00 78

To correctly define those assets belonging to non operating assets in enterprises is a prerequisite for the implementation of divestiture of non operating assets.

In accordance with the general

know

The hospitals, staff dormitories, kindergartens, bathrooms, schools, hostels, canteens, libraries and cultural activities centers in enterprises belong to non operating assets and should be stripped according to the circumstances.

As a non operating asset, there are three characteristics:

(1) the non productive nature of the allocation area; (2) the service nature of the purpose; (3) compensation,

expansion

The source of funds is not

direct

Sex.

According to the above characteristics, the contents of non operating assets include the following items:

(1) assets owned by the social management department; (2) assets held by social welfare and welfare; and (3) assets owned by the enterprise service department.