Group 1 - The article discusses the classification and tax basis of fixed assets, production biological assets, and intangible assets, emphasizing their importance in corporate financial management [2][10][17] - Fixed assets are defined as non-monetary assets held for more than 12 months for production, service provision, leasing, or management [2] - The tax basis for purchased fixed assets includes purchase price, related taxes, and other expenditures necessary to prepare the asset for its intended use [3] Group 2 - The tax basis for self-constructed fixed assets is based on expenditures incurred before completion [3] - For fixed assets acquired through donation, investment, or non-monetary exchanges, the tax basis is determined by fair value and related taxes paid [4] - The minimum depreciation period for various fixed assets is specified, with buildings and structures set at 20 years, and machinery and equipment at 10 years [6] Group 3 - The article outlines the depreciation methods for fixed assets, stating that depreciation should start from the month following the asset's use and stop when the asset is no longer in use [7] - The expected net residual value of fixed assets must be reasonably determined and cannot be changed once established [7] - Production biological assets are also discussed, with similar tax basis and depreciation rules as fixed assets [10][14] Group 4 - Intangible assets are defined as non-physical long-term assets held for production, service provision, or management, including patents, trademarks, and goodwill [17] - The tax basis for purchased intangible assets includes purchase price and related taxes, while self-developed intangible assets are based on expenditures incurred after meeting capitalization conditions [18] - The minimum amortization period for intangible assets is set at 10 years, with specific rules for purchased goodwill [20]