Asset scrap appraisal costs should be accounted for: the original book value as the original appraisal value, the salvage rate of 3% to 5%, fill in the column of the rate of newness, and then multiply to arrive at the net appraisal value.
Asset retirement appraisal costs for the scrapping and destruction of fixed assets, the net book value of the net book value less the residual value, insurance compensation and compensation of the responsible person.
(i) The appraisal certificate issued by the relevant department within the enterprise.
(ii) the single or batch amount of fixed assets scrapped, destroyed, the enterprise should make a special description of each item, and entrusted to have the qualification of technical appraisal of the organization for identification, the issuance of appraisal statement.
(3) force majeure reasons (natural disasters, accidents, war, etc.) caused by the destruction and scrapping of fixed assets, there should be relevant functional departments issued by the appraisal report, such as the fire department issued a certificate of the disaster, the public security department issued by the scene of the accident handling report, vehicle damage certificate, the housing department of the house demolition certificate, boilers, elevators, and other security departments of the inspection report, etc..
Asset scrapping assessment costs meet one of the following conditions of fixed assets can apply 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(b) product technology is outdated, poor quality, high energy consumption, low efficiency, has been eliminated and is not suitable for continued use, or technical indicators have failed to meet the requirements of use.
(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 imported instruments and equipment should be in the custody of the expiration of the period, apply to the Customs and Excise Department to lift the supervision and approval before the application for scrapping.