How to deal with the scrapping of fixed assets?

Fixed assets that meet one of the following conditions can apply for scrapping: \x0d\ (1) The service life is too long, and it loses its function and use value completely, or it is no longer usable and has no repair value; \x0d\ (2) The product is backward in technology, poor in quality, high in energy consumption and low in efficiency, which has been eliminated and should not be used any more, or the technical indicators have failed to meet the use requirements; \x0d\ (3) The damage is serious and cannot be repaired, or although it can be repaired, the cumulative repair cost is close to or exceeds the market value; \x0d\ (4) If the main attachment is damaged beyond repair, but the main body can still be used, it can be partially scrapped; \x0d\ (5) Instruments and equipment imported duty-free can only be scrapped after the supervision expires and the customs has applied for deregulation. \x0d\ x0d \ The balance of the book value of scrapped or damaged fixed assets after deducting the residual value, insurance compensation and compensation of the responsible person is deemed as a loss according to the following evidence: \ x0d \ x0d \ (1) the appraisal certificate issued by the relevant departments within the enterprise; \x0d\ (2) If the fixed assets with a large single or batch amount are scrapped or damaged, the enterprise shall make a special explanation item by item, and entrust an institution with technical appraisal qualification to conduct appraisal and issue an appraisal explanation; \x0d\ (3) Fixed assets are damaged or scrapped due to force majeure (natural disasters, accidents, wars, etc.). ), there should be an appraisal report issued by the relevant functional departments, such as the disaster certificate issued by the fire department, the accident scene handling report issued by the public security department, the vehicle damage report certificate, the house demolition certificate issued by the housing management department, and the inspection report issued by the security inspection departments such as boilers and elevators; \x0d\ (4) Description of scrapping and damage of fixed assets of the enterprise and internal approval documents; \x0d\ (5) If insurance claims are involved, there should be an explanation of the claims of the insurance company. \ x0d \ x0d \ Fixed assets can be scrapped in two ways: first, they cannot be used after the service life is expired due to wear or obsolescence; Second, due to technological progress, it must be replaced by advanced equipment. Scrapping of fixed assets, on the one hand, is caused by the recovery of fixed assets by enterprises, on the other hand, some cleaning costs will occur during the cleaning process, and some incomings may be obtained at the same time. Therefore, the accounting of scrapped fixed assets should follow the following procedures: \x0d\( 1) Write off the original value and depreciation amount of scrapped fixed assets. According to the net value of fixed assets, debit "fixed assets liquidation" subjects; Debit the "accumulated depreciation" account according to the depreciation amount; According to the original value of fixed assets, credit "fixed assets" subjects. \x0d\(2) Carry forward residual value and income. According to the recovered residual value and incomings, debit "bank deposits", "raw materials" and other subjects, and credit "fixed assets liquidation" subjects. \x0d\(3) Pay the cleaning fee. According to the cleaning expenses incurred, debit the account of "fixed assets cleaning" and credit the account of "bank deposit". \x0d\(4) Carry forward the liquidated net profit and loss. The net income after the liquidation of fixed assets shall be debited to the subject of "liquidation of fixed assets" and credited to the subject of "non-operating income-income from the disposal of fixed assets"; The net loss after the liquidation of fixed assets shall be debited to the subject of "non-operating expenses-dealing with the loss of fixed assets" and credited to the subject of "liquidation of fixed assets"