Fixed asset scrapping process is as follows:
1, confirm the end-of-life assets. In determining the end-of-life assets, you need to assess the actual situation of the end-of-life assets use of the period, the performance of the practical situation, the end-of-life assets of the depreciation of the depreciation of the subject and the degree of depreciation, the original value, as well as the end-of-life assets may bring the cost of the assets to determine whether to scrap the assets.
2. The end-of-life assets are registered based on the end-of-life assets registration form.
3. Prepare an inventory statement of assets to be scrapped. The list of assets to be scrapped should include the brand, model, and number of the assets to be scrapped in order to calculate the original value of the assets to be scrapped.
4, write off the scrap assets. According to the size of the original value, determine the impairment allowance for end-of-life assets, and record the original value and impairment allowance for end-of-life assets on the books separately.
5. Settlement of end-of-life assets. It is necessary to transfer the amount on the end-of-life assets to the account based on the original value of the end-of-life assets and the provision for impairment in order to check whether the result of the impairment of the end-of-life assets is correct.
6, the recovery of end-of-life assets. Recovery of end-of-life assets is quite important and should be handled in a timely manner. Enterprises can recover end-of-life assets according to the recovery of end-of-life assets, the end-of-life assets to split, recycling, reuse, in order to recover funds.
Fixed Asset Disposal:
Fixed Asset Disposal refers to the enterprise's possession and use of fixed assets for the transfer of property rights and write-off of property rights of a behavior, including fixed asset scrapping, fixed asset loss and loss of fixed assets, fixed assets for sale and fixed asset donation. Disposal of fixed assets are gratuitous transfer, sale, scrap, loss, as follows:
1, gratuitous transfer. Refers to the fixed assets in the change of ownership under the premise of a gratuitous transfer to change the fixed assets, the right to use the disposal of assets.
2, sale. Refers to the fixed assets to change ownership or possession of paid transfer, the right to use, and collect the corresponding disposal proceeds of asset disposal.
3, scrapping. Refers to the scientific identification or in accordance with relevant regulations, has been unable to continue to use, must be written off the property rights of asset disposal. For example, enterprises are bound to appear in the course of some of the depletion, or some of the consumables must be scrapped, there is also a new generation of scrapping.
4, report loss. Refers to the occurrence of fixed asset losses, abnormal losses, etc., must be written off in accordance with the relevant provisions of the property rights of asset disposal.