The general idea is that when a physical asset is unusable and seriously damaged, it cannot be sold as a whole. At this time, we can consider dismantling and selling assets, that is, taking the value realized by dismantling as the evaluation value. For example, a steel carport can be disassembled into steel columns, steel roof trusses and steel purlins, which can realize scrap steel. Other asbestos tiles and concrete floor tiles are seriously damaged and have no sales value. Total realized value of dismantling = realized value of scrap steel-cost of dismantling and cleaning the garage. Another example is that a car has been scrapped and cannot be sold as a whole, but the tires have been replaced before scrapping. After scrapping, the tire tread is clear and the tire rubber is in good condition, so it can continue to be used in the same type of cars and find buyers. At this time, the tires can be disassembled and evaluated according to the market price, and other available accessories that can be sold separately can also be disassembled and evaluated. Finally, the car body is evaluated according to the scrap price. After deducting the dismantling cost and other expenses, the total realized value is the dismantled realized value. I wonder if you can understand this explanation?