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The factory provides direct supply from the source and supports customized production, rapid setup, dismantling, and reuse. It is widely applicable to scenarios such as temporary construction sites, outdoor offices, temporary accommodation, and scenic area support. With reliable quality and efficient construction period, it undertakes various domestic and international prefabricated housing customization projects.","xianglele@ehang-cross.com","+8619092593611 ","8619092593611 ","2026-03-13T16:41:26.086Z","2026-09-21T15:22:58.082Z","2026-09-21T15:22:58.144Z","en","Zhejiang, China","Yihang Prefabricated Housing Factory, Container House, Mobile Toilet House, Quick-assembly Box Simple House",{},{"data":21,"meta":202},[22,40,49,58,67,76,85,101,110,119,159],{"id":23,"documentId":24,"name":25,"slug":26,"description":27,"createdAt":28,"updatedAt":29,"publishedAt":30,"locale":16,"parent":31,"children":39,"cover":27},360,"jgl16pgiujilzypxh7w1dvsf","flat-pack and detachable container 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Asset Classification of Mobile Toilets","fixed-asset-classification-mobile-toilet","2026-10-09T17:21:25.792Z","2026-10-09T17:21:25.818Z","**The classification of mobile toilets as fixed assets requires consideration of usage scenarios, functional characteristics, and industry standards. Common classification methods are as follows**:  \n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788446050314_u6by8sku_f8756c7391.jpg)\n\n### I. General Classification Criteria  \nAccording to the *Accounting Standards for Business Enterprises No. 4 - Fixed Assets* and tax regulations, mobile toilets that meet the conditions of having a \"useful life exceeding 12 months\" and being \"used for business management\" are generally classified as fixed assets. Specific classification logic includes:  \n1. **Houses and Buildings Category**: Suitable for long-term usage scenarios such as tourist attractions and municipal services. If the structure of the mobile toilet resembles a simple building (e.g., brick-concrete frame, fixed foundation) and requires seasonal disassembly or maintenance, it can be classified under this category. For example, a mobile toilet in a tourist attraction, designed with a steel structure and anti-corrosion wood, was identified as a \"simple building\".  \n2. **Special Equipment\u002FStructures**: If equipped with special functions such as sewage treatment systems or photovoltaic power generation devices, enterprises may classify them as special equipment or structures. For instance, a mobile toilet in an environmental protection enterprise, integrated with biodegradation technology, was classified as \"environmental protection special equipment\".  \n3. **Mobile Service Facilities**: Service-oriented enterprises (e.g., logistics, exhibitions) may regard them as movable public service facilities and manage them separately. For example, a mobile toilet in an exhibition company, requiring frequent transportation, was included in the \"current assets - service facilities\" account.  \n\n### II. Industry-Specific Classifications  \nDifferent industries classify mobile toilets significantly differently:  \n1. **Municipal Departments**: Typically categorized as \"public infrastructure\" or \"sanitation equipment,\" emphasizing their public service attributes. For example, a city's urban management bureau included mobile toilets in the \"sanitation fixed assets - public toilets\" account.  \n2. **Environmental Protection Sector**: If equipped with water-saving or new energy functions, they may be classified as \"green assets\" or \"new energy equipment.\" For example, a photovoltaic mobile toilet, due to its power generation function, was listed as \"new energy fixed assets\".  \n3. **Tourist Attraction Management**: As tourism support facilities, accounting treatment for seasonal disassembly must be considered. For example, a 5A-rated tourist attraction accounted for mobile toilets as \"fixed assets - tourism facilities\" and accrued seasonal depreciation.  \n4. **Construction Companies**: They may be roughly classified as \"temporary facilities,\" but the rationale must be explained during audits. For example, a mobile toilet on a construction site, with a usage period exceeding one year, was adjusted to \"fixed assets - temporary facilities\".  \n\n### III. Function-Integrated Classifications  \nIf a mobile toilet integrates multiple functions, it requires split accounting or dynamic classification adjustments:  \n1. **Smart System Toilets**: Displays and sensors are classified as electronic equipment, while toilets are classified as sanitary ware. For example, a smart mobile toilet with an advertising screen was split into \"fixed assets - electronic equipment\" and \"fixed assets - sanitary ware\".  \n2. **Advertising Space Toilets**: They involve both \"fixed assets\" and \"advertising revenue\" accounts. For example, an enterprise's mobile toilet, renting out advertising space, accounted for costs under \"fixed assets - advertising facilities\" and recognized revenue under \"other business income\".  \n3. **Refitted Truck-Type Toilets**: There is a classification dispute between \"transportation vehicles\" and \"special equipment.\" For example, an enterprise classified the truck chassis as a \"transportation vehicle\" and the toilet body as \"special equipment,\" accruing depreciation separately.  \n\n**Core Classification Principles**: A comprehensive assessment of usage purpose, functional characteristics, and industry standards is required. For complex scenarios, functional modules should be split, or special accounts should be created.",false,{"id":219,"documentId":220,"name":221,"alternativeText":222,"caption":27,"focalPoint":27,"width":223,"height":223,"formats":224,"hash":243,"ext":131,"mime":134,"size":244,"url":245,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":246,"updatedAt":246,"publishedAt":246},13297,"bejbqmojfpxq4o7set09y7q2","import_1788446050314_u6by8sku_f8756c7391.jpg","Prefabricated Container 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Mobile Toilet Installation Company",{"pagination":257},{"page":204,"pageSize":204},{"data":259,"meta":265},[260],{"id":261,"documentId":262,"slug":263,"title":264},985199,"xe7ddfbsv0g4x9o20ba7e47x","huludao-mobile-packing-toilet","Huludao Mobile Packing Toilet",{"pagination":266},{"page":204,"pageSize":204},{"data":268,"meta":409},[269,306,338,373],{"id":270,"documentId":271,"title":272,"slug":273,"excerpt":27,"publishedAt":274,"createdAt":275,"cover":276},1157326,"l0bn05o9gs28sxeih4ebu38x","Gaochun Mobile Restroom Toilet","gaochun-mobile-restroom-toilet","2026-10-21T18:28:09.304Z","2026-10-21T18:28:09.281Z",{"id":277,"documentId":278,"name":279,"alternativeText":280,"caption":27,"focalPoint":27,"width":223,"height":223,"formats":281,"hash":302,"ext":283,"mime":286,"size":303,"url":304,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":305,"updatedAt":305,"publishedAt":305},14282,"gcbywnslbxw6pb8l4e5uttcx","import_1788418257862_jke3ih0q_bd49a6da9b.png","Have You Ever 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