Summary vs. detail accounts in QB are personal preference for how you want to see on reports.

I look at Trial Balance report for almost everything since I want to see all accounts on one page. Summary accounts just make the report longer and redundant from my view, but if you provide reports to others outside of accounting, they might prefer to see the summary level reports. 

How and where you FA detail and compute depreciation is what I would consider for how to decide.  If your CPA computes for you annually for books and taxes or if you do manually and what level of detail is on those reports since no need for redundant detail if one is reliable. 

Hassle to avoid is when you sell or dispose of asset, want to easily see NBV to write off books.

Generally FA system shows line for each asset, so on books, I would just show asset categories, but I do like to see if by category most is depreciated or not and use that for budgeting and to estimate depreciation (by cost pools in my industry), but similar to Classes in QB for the split.  Again, this is just my personal preference, since you tend to have preferences after 3 decades!

However, I must mention that most of my clients have almost no fixed assets since we use GAAP minimum of $5000 for most or IRS Safe Harbor minimum of $2500 for my smaller clients and me, but of course when I was W-2 employee for much larger companies saw way more FA.

What I see on small biz is some CPA's capitalizing items as low as $100, which is so crazy to me.