What should I do if the equipment is scrapped during the depreciation period?

Clean up fixed assets when machinery and equipment are scrapped, borrow: clean up fixed assets, accumulate depreciation, and lend: fixed assets,

If there are cleaning costs, borrow: fixed assets cleaning, loan: bank deposits;

Value-added tax and surcharges are calculated and paid at 50% of 4% of the residual income, which is included in the liquidation of fixed assets, and finally the net loss is transferred to non-operating expenses.

Debit: bank deposit, loan: liquidation of fixed assets; Borrow: fixed assets clearing, loan: taxes payable-unpaid value-added tax.

Debit: non-operating expenses-clearing the net loss of fixed assets, and loan: clearing the fixed assets.

After the depreciation period, the equipment can still be used without depreciation.