Fixed assets early scrapping in general, there are the following:
1, technological progress and other reasons, machinery and equipment replacement, the old equipment can not adapt to the new production needs, and there is no transfer value.
2, due to accidents and other fixed assets destroyed.
3, the original booking of the estimated applicable life is too long, resulting in early retirement of fixed assets.
4, affected by natural disasters, resulting in the early retirement of fixed assets.
5, plant demolition, the original machinery and equipment fixed in the ground, can not be moved.
Fixed assets scrapped, destroyed, its net book value less salvage value, insurance compensation and compensation for the responsible person of the balance, based on the following evidence
(a) the identification certificate issued by the relevant departments within the enterprise;
(b) a single or batch of large amounts of fixed assets scrapped, destroyed, the enterprise should be a special description of each item and entrusted to the qualification of the appraisal of the technology (C) force majeure reasons (natural disasters, accidents, war, etc.) caused by the destruction of fixed assets, scrapping, there should be relevant functional departments issued by the appraisal report, such as the fire department issued a certificate of disaster, the public security department issued by the scene of the accident report, vehicle damage certificate, housing management department of the demolition of the certificate, boilers, elevators, etc. Safety inspection department's inspection report, etc.;
(d) the enterprise fixed assets scrapping, destruction of the situation description and internal approval documents;
(e) involving insurance claims, there should be an insurance company's statement of claims.