Refuse to horse belongs to what equipment in fixed assets?

The horse-refusing guardrail is usually not regarded as a kind of equipment in fixed assets, but a protective tool.

The horse-refusing guardrail is usually used to protect the anti-terrorism facilities at the exits and entrances of road intersections, security gates, stadiums, government agencies, military units, municipal institutions and other places. In modern use, it has good overall strength, convenient movement, flexible installation and disassembly, strong rust-proof ability, beautiful and practical shape, and is mostly made in advance and temporarily set. Therefore, the horse-refusing guardrail is usually not regarded as a kind of equipment in fixed assets, but as a protective tool.