Fixed assets scrapping process

Disposal process of scrapped fixed assets: users apply, fill in the Application Form for Scrapping Fixed Assets, and submit it to relevant departments for approval; Review and confirmation by the competent department of equipment; Examination and approval by the competent leader; Clean up fixed assets and deal with residual value; The finance department reviews and handles the accounts; Approved by the general manager's office meeting; The financial department writes off assets.

Legal analysis

Scrapping of fixed assets means that fixed assets can not be repaired and continue to be used because of tangible wear and tear in long-term use, reaching the specified service life; Due to the intangible loss of technical improvement, the original fixed assets must be written off in accordance with relevant regulations, such as replacing new and more advanced fixed assets. Conditions for applying for scrapping fixed assets: 1. Cancel the original value and depreciation amount of scrapped fixed assets. Debit the fixed assets clearing account according to the net value of fixed assets; Debit the accumulated depreciation account according to the depreciation amount; According to the original value of fixed assets, debit the "fixed assets" account. 2. Carry forward surplus value and income. According to the recovered residual value and incomings, debit bank deposits, raw materials and other subjects, and debit fixed assets liquidation subjects. 3. Pay the cleaning fee. According to the cleaning cost. Debit fixed assets clearing accounts, bank deposit accounts and other accounts. 4. Carry forward the net profit and loss after liquidation. The net income after the liquidation of fixed assets shall be debited to the account of fixed assets liquidation and credited to the account of non-operating income-fixed assets disposal income; The net loss after the liquidation of fixed assets shall be debited to the non-operating expenses-the account of dealing with the loss of fixed assets shall be credited to the account of the liquidation of fixed assets. Type of fixed assets: 1, buildings. Houses and buildings refer to the houses and buildings owned by enterprises, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation. Affiliated enterprises, such as guest houses, hotels, motorcades, hospitals, kindergartens, shops and other houses and buildings, are owned by enterprises. 2. General office equipment. Generally refers to the office and business equipment commonly used by enterprises, such as tables, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and electrical appliances, etc. General equipment belongs to general equipment, as well as clothing, drinking utensils, cookers, decorations and so on. Also listed as general equipment. 3. Special equipment. Special equipment refers to the equipment owned by an enterprise and specially used for a certain job. Including: sports equipment, audio and video recording equipment, projection camera equipment, typing and telex equipment, telephone and telegraph communication equipment, stage lighting equipment, archives special equipment, modern office microcomputer equipment, etc. All tools and instruments dedicated to a job should be classified as special equipment. 4. Cultural relics and exhibits. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls. Such as antiques, calligraphy and painting, commemorative items, etc. The logistics departments of some enterprises have showrooms and showrooms, and the above items are also cultural relics and exhibits. 5. books. Books refer to books in professional libraries and cultural centers and business books of units. All kinds of books in libraries and archives within enterprises, including political, professional and literary books, belong to the state property. 6. Transportation equipment. Transportation equipment refers to all kinds of transportation tools used by the logistics department, including cars, jeeps, motorcycles, vans, buses, ships, transport vehicles, three-wheeled trucks, human trailers, scooters, bicycles, BMW cars and so on.

legal ground

Article 114 of the Civil Code of People's Republic of China (PRC) * * * Civil subjects enjoy property rights according to law. Property right is the right that the obligee enjoys direct control and exclusiveness over the specified object according to law, including ownership, usufructuary right and security right.