First, the concept of equipment scrap
Equipment that can't be used any more due to tangible wear, intangible wear or other reasons is called equipment scrapping.
All scrapped equipment has no possibility of repair value or technical transformation, or even repair or transformation is not economical.
Second, the conditions of equipment scrap
Anyone who meets one of the following conditions shall apply for scrapping:
1. Exceeding the economic life and specified service life, failing to meet the minimum technical requirements due to serious wear and tear, and having no repair or technical transformation value;
2. Although the equipment has not exceeded the specified service life, it is seriously damaged, does not have the conditions for use, and has no repair value;
3. It affects safety and seriously pollutes the environment. Although it can be solved by taking certain measures, it is not economical;
4. Aging equipment, backward technical performance, high energy consumption, low efficiency and poor economic benefits, or the emergence of new equipment, if it continues to be used, may seriously affect the economic benefits of enterprises;
5. High-energy-consuming equipment forcibly eliminated by the state;
6. Equipment that cannot be used for other reasons and should not be transferred to other enterprises, and has no reserved value.
Third, salvage value and surplus value.
The value of the metal that can be recycled after the equipment is scrapped is called the residual value;
After the whole machine is disassembled, the usable part is used or sold in the form of core, which is called residual value.