Computer graphics card 980 is not a fixed asset. Fixed assets with a unit price higher than 5000 yuan can be included in fixed assets. Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation.