Accounting treatment of fixed assets scrapping in public institutions: when scrapping: borrowing: fixed fund loan: fixed assets approval as the original voucher to obtain variable price income.

Scrapping of fixed assets refers to the abandonment of fixed assets due to their participation in production or some special reasons, which lose their use value. When the fixed assets are scrapped, the user department and the fixed assets management department should first apply, fill in the "Fixed Assets Scrapping Form" according to the object of scrapping and cleaning, and explain the technical status and scrapping reasons of the fixed assets in detail. After the technical appraisal by the relevant departments and the approval of the enterprise leaders or superior departments, it will be used as the certificate for the enterprise to clean up the fixed assets.

the "scrap list of fixed assets" approved by the relevant departments shall be sent to the accounting department as the basis for organizing the liquidation and accounting of fixed assets.

Disposal method for scrapping fixed assets:

There are two situations for scrapping fixed assets: first, they can't be used after the expiration of service due to wear or obsolescence; Second, due to technological progress, it must be replaced by advanced equipment. Scrapping of fixed assets, on the one hand, caused by the withdrawal of fixed assets from the enterprise, on the other hand, some cleaning costs will occur in the process of cleaning up, and at the same time, some incomings may be obtained. Therefore, the accounting of scrapped fixed assets should be carried out according to the following procedures:

(1) Write off the original value and depreciated amount of scrapped fixed assets. Debit "Fixed Assets Clearing" account according to the net value of fixed assets; Debit the "Accumulated Depreciation" account according to the depreciated amount; According to the original value of fixed assets, credit "fixed assets" account.

(2) Carry-forward the value of scrap and incomings. Debit "bank deposit", "raw materials" and other accounts and credit "fixed assets clearing" account according to the recovered scrap value and incomings.

(3) Pay the cleaning fee. Debit the account of "Fixed Assets Clearing" and credit the account of "Bank Deposit" according to the cleaning expenses incurred.

(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 "liquidation of fixed assets" and credited to the account of "non-operating income-income from disposal of fixed assets"; The net loss after the liquidation of fixed assets shall be debited to the account of "non-operating expenses-dealing with the loss of fixed assets" and credited to the account of "liquidation of fixed assets".