1. Minimum depreciation period of fixed assets: 5 years for electronic equipment, automobiles, tools and furniture. Computers belong to electronic equipment, and the depreciation period according to item 3 is 5 years. In fact, the average service life of a PC is 4 years and 8 months.
2, used for office fixed assets scrap standard:
The depreciation expense of fixed assets has been paid in full, and has reached the service life, and there is no repair value or the repair expense is too high.
If the machinery and equipment cannot meet the national environmental protection and safety standards and must be dismantled and scrapped, the relevant documents of the national regulatory authorities need to be provided.
I. Approval Process for Scrapping Office Fixed Assets:
Scrapping of fixed assets is applied by the branch, and the process is as follows: the user (department) submits an application and the department manager signs it; Signature of the company's administrative department; Signature of the company's finance department; Signature of the general manager of the company; The administration department handles the handling fee and submits it to the company's finance department.
Second, the notebook maintenance:
1, battery:
When there is no external power supply, if the card of PCMCIA slot is not needed at that time, it is recommended to unplug the card first to prolong the battery life.
Room temperature (20-30 degrees) is the most suitable working temperature of the battery, and the working environment with too high or too low temperature will reduce the service life of the battery.
2, Hard Disk (hard disk)
Try to use it under stable conditions and avoid operating the computer in places where it is easy to shake.
The power-on and power-off process is the most vulnerable time of the hard disk. At this time, the rotation speed of the hard disk bearing is not stable, and if vibration occurs, it is easy to cause track defects. Therefore, it is recommended to wait for about ten seconds after turning off the computer before moving the laptop.
Three, the conditions for scrapping fixed assets are:
1, the service life is too long, the function is lost, it can't be used, and it has no repair value;
2. The product is backward in technology, inferior in quality, high in energy consumption and low in efficiency, which has been eliminated and is not suitable for continued use, or the technical indicators do not meet the use requirements;
3. The damage is serious and can't be repaired, but the cumulative repair cost is close to or exceeds the market value;
4. The main accessories are damaged beyond repair, but the main body can still be used and partially scrapped;
5. Duty-free imported instruments and equipment can only be scrapped after the expiration of supervision and approval by the customs.
Four, fixed assets scrap processing flow is
1, users apply, fill in the application form for scrapping fixed assets, and submit it to relevant departments for approval;
2, the competent department of equipment audit, confirmation;
3, the competent leadership for approval;
4. Clean up the fixed assets and deal with the residual value;
5, the financial department review, and accounting treatment;
6. Approved by the General Manager's Office;
7. The financial department shall write off assets.
Legal basis:
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 60 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows:
(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(five) electronic equipment, for 3 years.