2. If the equipment is to continue to be used, it should be kept in the account book and reflected in the list of fixed assets. The remarks column says that the depreciation has been paid in full and the equipment is still in use. Do not do accounting treatment for scrapping or cleaning up fixed assets.
3. Not wanting to use the machine on the grounds that the depreciation period has expired is legally untenable, unless the machine no longer meets the provisions of the lease contract. If it is confirmed that the machine still conforms to the lease contract, if the other party still wants to terminate the contract, it can ask the other party to pay liquidated damages and file a lawsuit.