How to write an opinion on the disposal of assets scrapped

Asset scrapping and disposal opinions generally include the following:

1, the basic situation of the asset, including the original value of the asset, depreciation, estimated useful life, has been used for years, the state of the asset, etc.;

2, the reasons for scrapping;

3, scrapping and disposal of the opinion, including the way to deal with the salvage value, the budget of the recycling value, the budget of the clean-up costs, the choice of the disposal of the contractor and so on.

4. Treatment of follow-up issues, including the loss of assets, the way to make up for it, the degree of impact on production and operation, and the contingent risk of dealing with the above assets.

The above content does not necessarily have to be written on all, depending on the importance and value of the assets you are ready to scrap.

An asset is a resource that is formed by a past transaction or event, owned or controlled by the enterprise, and is expected to bring economic benefits to the enterprise. Resources that do not bring economic benefits cannot be treated as assets and are the rights of the enterprise. Assets can be categorized into current assets, long-term investments, fixed assets, intangible assets and other assets according to their liquidity. Among them, current assets are assets that can be realized or consumed within one year or more than one business cycle, including cash, bank deposits, short-term investments, receivables and prepayments, amortizable expenses, and inventories. Long-term investments refer to investments other than short-term investments, including all kinds of investments of equity nature with holding time ready to exceed 1 year (excluding 1 year), bonds that cannot be realized or are not ready to be realized, other debt investments and other long-term investments. Fixed assets refer to houses, buildings, machines, machinery, means of transportation, and other equipment, appliances and tools related to production and operation, etc., which are used by the enterprise for a period of more than one year. Intangible assets are non-monetary long-term assets without physical form held by an enterprise for the production of goods or provision of labor services leased to others, or for management purposes. Other assets are assets other than current assets, long-term investments, fixed assets, intangible assets, such as fixed assets, repairs, alteration expenditures and other long-term amortization costs formed.

Accounting recognition from a theoretical point of view, the most rigorous asset recognition procedures, should be from the definition of the asset, to determine the most essential attributes of the asset, and then, according to the requirements of this proprietary attributes, the establishment of specific criteria for asset recognition. Take the definition of the United States Financial Accounting Standards Board as an example: first of all, "future economic benefits" constitutes the essential requirements of assets, any content that does not have future economic benefits can not be recognized as an asset. In this way, some of the deferred expenditure and losses to be written off in accounting, should not appear as the form of assets; Secondly, the asset should also be linked to a specific subject, such as a future economic benefits can not be owned or controlled by the subject, it can not be used as the subject of the asset.