According to the provisions of the tax authorities, the types of asset losses incurred by enterprises are divided into list declarations and special declarations. The following asset losses should be reported to the tax authorities for deduction in the form of list declarations:

1. Losses arising from the sale, transfer, and sale of non-monetary assets at fair prices during the normal operation and management activities of the enterprise;

2. Normal losses incurred by the enterprise’s various inventories;

3. Losses caused by normal scrapping and liquidation of the enterprise’s fixed assets when their useful life is reached or exceeded;

4. Asset losses caused by normal death of the enterprise’s productive biological assets when their useful life is reached or exceeded;

5. Losses incurred by enterprises when buying and selling bonds, stocks, futures, funds and financial derivatives through various trading venues and markets in accordance with the principles of fair market transactions;

Loss of assets other than the above five types , deductions should be reported to the tax authorities in the form of special declarations. If an enterprise cannot accurately determine whether the asset loss belongs to the list declaration and deduction, it can declare the deduction in the form of a special declaration. To declare the list, you can directly fill in the annual return form A105090, Detailed List of Pre-tax Deductions and Tax Adjustments for Asset Loss, and no additional information is required.