2. Due to the use of machinery and equipment for a long time, wear and tear; or due to accidents that cause serious damage to machinery and equipment, can not be repaired and no value of transformation; or due to the expiration of the technical life or economic life; can be processed by the end of life.
3. Mechanical equipment scrapping conditions:
(1) serious wear and tear, the basic parts have been damaged, and then overhaul has been unable to meet the use and safety requirements.
(2) backward technical performance, high energy consumption, no transformation value;
(3) repair costs are high, economically not as cost-effective as updating;
(4) belongs to the obsolete models, parts without supply;
4. Where the above conditions are met, the use of machinery by the organization of technical appraisal of mechanical units to apply for scrapping of machinery and equipment for technical identification, fill in the application form for equipment scrapping. Fill out the application form for equipment scrapping.
5. The company's machinery management department according to the use of units applying for scrapping appraisal form to organize the relevant personnel to carry out inspections, such as confirming that meets the conditions of scrapping by the company's competent department for approval and reported to the financial sector to write off the accounts.
6. If the depreciation of the machinery and equipment applied for scrapping is not yet fully depreciated, the depreciation should be fully depreciated according to the financial regulations.
7. Approved end-of-life machinery and equipment, shall not be transferred or continue to use, and do a good job of salvage value recovery, in addition to automobile boilers, other end-of-life machinery and equipment, should be centralized and dismantling, can still be used for parts, assemblies to try to make use of and appraisal as a salvage value of the income. Not yet approved end-of-life machinery and equipment, shall not be arbitrarily dismantled parts.
8. Mechanical equipment, whether it is the price of disposal or scrapping, after the physical cleanup or handover procedures, should be handled in a timely manner for financial matters.
9. Mechanical equipment lost due to natural disasters or other non-manpower can be recovered, etc., should be used by the unit to seriously investigate the situation is true should be reported to the financial sector, the competent authorities in charge of the equipment in accordance with the provisions of the treatment, belonging to the loss of poor storage, should be responsible for compensating part or all of the loss, shall not be processed according to the end of life.