Legal analysis: one of the following conditions of fixed assets can be applied for scrapping:
(a) long service life, loss of function, completely lost the value of use, or can not be used and no repair value;
(b) the product is technologically outdated, poor quality, high energy consumption, low efficiency, has been obsolete and is not suitable for continued use, or technical indicators have not reached the use of the required
(c) serious damage, can not be repaired or can be repaired, but the cumulative repair costs have been close to or exceed the market value;
(d) the main accessories are damaged, can not be repaired, while the main body can still be used, can be partially scrapped;
(e) duty-free imports of instruments and equipment should be in the expiration of the supervision period, the Customs and Excise Department to apply for release of supervision and obtain approval before the application for scrapping. scrapping application.
Legal basis: "Regulations on the Management and Accounting of Fixed Assets" Article 2 Fixed assets refers to the enterprise's real estate, buildings, equipment and machinery, means of transportation, as well as other equipment, apparatus and tools related to the production and operation of more than one year of use. Items that do not belong to the main equipment for production and operation, with a unit value of more than 2,000 yuan, and with a service life of more than 2 years, should also be treated as fixed assets.