Production equipment refers to the means of labor or utensils that are manipulated by production workers in the production process and are necessary to directly change the attributes, properties, forms of raw materials or enhance the appearance value. Such as blast furnace, machine tool, reactor, printing and dyeing machine, etc. The quality of production equipment and its technological advanced degree directly affect the quality, accuracy, output and production efficiency of products. As a fixed asset, the value consumption of production equipment in the production process is gradually transferred to its products.