Fixed assets scrapping process: the use of the unit to apply, fill out the fixed assets scrapping application form, submitted to the relevant departments for approval; the competent department of the equipment review, confirmation; the competent leader for approval; clean up the fixed assets, deal with the salvage value; the financial department to review, and accounting; general manager of the General Assembly approval; the financial department to write off the assets.
Legal Analysis
Fixed asset obsolescence refers to the fixed assets due to tangible wear and tear over a long period of time, reaching the specified service life, can not be repaired and continue to use; due to intangible wear and tear due to technological improvements, the original fixed assets must be canceled in accordance with the relevant provisions of the relevant provisions, such as new, more advanced fixed assets replacement. Conditions for applying for fixed asset retirement:1. Cancel the original value and depreciation amount of the fixed assets to be scrapped. According to the net value of fixed assets, debit the fixed assets liquidation account; according to the depreciation amount, debit the accumulated depreciation account; according to the original value of fixed assets, debit the fixed assets account. 2. Carry forward the value of residuals and realization income. According to the recovered residue value and realization income, debit bank deposits, raw materials and other accounts, debit fixed assets cleaning account. 3. Payment of cleaning costs. According to the cleaning cost. Debit fixed assets cleaning account, bank deposit and other accounts. 4. Carry forward the net profit or loss after cleaning. The net income after fixed assets cleaning, debit as fixed assets cleaning account, debit as non-operating income - dealing with fixed assets income account; net loss after fixed assets cleaning, debit as non-operating expenses - dealing with fixed assets loss account, debit as fixed assets cleaning account. Types of fixed assets: 1. Houses and buildings. Houses and buildings, refers to all houses and buildings whose property rights belong to the enterprise, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and their ancillary water, electricity, gas, heating, sanitation and other facilities. Affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, stores and other houses and buildings, the property rights of the enterprise. 2, general office equipment. Generally refers to the enterprise commonly used office and affairs equipment, such as desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and appliances. General equipment belongs to the general, being clothing utensils, drinking utensils, cooking utensils, decorations, etc. are also included in the general equipment category. 3, special equipment. Specialized equipment, refers to all enterprises belonging to the equipment used exclusively for a particular job. Including: sports and cultural activities equipment, audio and video equipment, screening camera equipment, typing telex equipment, telephone and telegraph communications equipment, stage and lighting equipment, archives of special equipment, as well as office modernization of microcomputer equipment. Where there are tools and instruments dedicated to a particular task, etc., should be listed as special equipment. 4, cultural relics and artifacts on display. Cultural relics and artifacts on display, refers to museums, exhibition halls and other cultural institutions of various cultural relics and artifacts on display. For example, antiques, paintings and calligraphy, commemorative items. Some of the enterprise logistics department has an exhibition room, showroom, where the above items also belong to the cultural relics and exhibits. 5, books. Books, refers to professional libraries, cultural centers and business books of the unit. The library and archives within the enterprise all kinds of books, including political, business, literature and art books, are state property. 6, transportation equipment. Transportation equipment, refers to all kinds of transportation tools used in the logistics sector, including cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, manpower trailers, panel trucks, bicycles and scooters.
Legal Basis
Article 114 of the People's Republic of China*** and National Code Civil subjects enjoy the right of property in accordance with law. The right of property is the right of the right holder to enjoy the right of direct domination and exclusion of a specific object in accordance with law, including ownership, usufructuary rights and security rights.