Legal analysis: the conditions for applying for the scrapping of fixed assets:
1, long service life, loss of function, completely lost the value of use, or can not be used and have no value for repair;
2, the product is technologically outdated, poor quality, high energy consumption, low efficiency, is obsolete and unsuitable for continued use, or technical indicators have failed to meet the requirements of the use of;
3, serious damage that can not be repaired or can be repaired, but the accumulated repair costs are close to or exceed the market value;
4, the main accessories are damaged beyond repair, while the main body can still be used, but the accumulated repair costs are close to or over the market value;
5, the main body is still in use. Serious damage, can not be repaired or can be repaired, but the cumulative repair costs have been close to or exceed the market value;
4, the main accessories are damaged, can not be repaired, while the main body can still be used, can be partially scrapped;
5, duty-free imports of instruments and equipment should be in the expiration of the supervision period, the Customs and Excise Department applied for the release of supervision and approval before the application for scrapping.
Legal basis: "Accounting Standards for Institutions" Article 21 of the non-current assets of institutions, including long-term investment, construction in progress, fixed assets, intangible assets. Long-term investment refers to all kinds of investments of equity and debt nature acquired by an undertaking in accordance with the law and held for more than one year (excluding one year). Construction in progress refers to the institution has incurred the necessary expenditure, but has not yet been completed and delivered to the use of a variety of buildings (including new construction, alteration, expansion, repair, etc.) and equipment installation projects. Fixed assets refer to assets held by an institution with a service life of more than one year (excluding one year), a unit value of more than the prescribed standard, and assets that basically remain in their original material form in the course of use, including buildings and structures, specialized equipment, general-purpose equipment, and so on. Although the unit value is not up to the prescribed standard, but the durable time is more than 1 year (excluding 1 year) of a large number of similar materials, should be accounted for as fixed assets. Intangible assets are identifiable non-monetary assets held by the institution without physical form, including patents, trademarks, copyrights, land use rights, non-proprietary technology.