Fixed assets that meet one of the following conditions can apply for scrapping:

(a) the service life is too long, the function is lost, the use value is completely lost, or it is unusable and has no repair value;

(two) the product is backward in technology, inferior in quality, high in energy consumption and low in efficiency, which has been eliminated and is not suitable for further use, or the technical indicators can not meet the requirements for use;

(three) serious damage, irreparable or repairable, but the cumulative repair costs close to or exceed the market value;

(four) the main accessories damaged beyond repair, but the main body can still be used, can be partially scrapped;

(5) Instruments and equipment imported duty-free can only be scrapped after the expiration of supervision and application to the customs for release.

Loss determination

For scrapped or damaged fixed assets, the balance of the net book value after deducting the residual value, insurance compensation and compensation from the responsible person shall be based on the following evidence.

(a) the appraisal certificate issued by the relevant departments within the enterprise;

(2) If the fixed assets with a large single or batch amount are scrapped or damaged, the enterprise shall make a special explanation item by item, and entrust an institution with technical appraisal qualification to conduct appraisal and issue an appraisal explanation;

(3) Fixed assets are damaged or scrapped due to force majeure (natural disasters, accidents, wars, etc.). ), should have the appraisal report issued by the relevant functional departments, such as the fire department's disaster certificate, the public security department's accident scene handling report, the vehicle damage report certificate, the housing management department's house demolition certificate, boilers, elevators and other security reports. ;

(four) the enterprise fixed assets scrapped, damaged and internal approval documents;

(five) involving insurance claims, there shall be an insurance company's claim statement.