Legal analysis: Conditions for applying for scrapping of fixed assets:

1. The service life is too long, the function has been lost, the use value has been completely lost, or it cannot be used and has no repair value;

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2. The product has backward technology, poor quality, high energy consumption, low efficiency, has been eliminated and is not suitable for continued use, or the technical indicators have failed to meet the use requirements;

3. Seriously damaged and irrepairable, or although it can be repaired, the accumulated repair costs are close to or exceed the market value;

4. If the main accessories are damaged and cannot be repaired, but the main body is still usable, it can be partially scrapped ;

5. Duty-free imported instruments and equipment should be applied to the customs for release from supervision after the supervision period expires and the application is approved before the application for scrapping can be made.

Legal basis: "Accounting Standards for Public Institutions" Article 21 The non-current assets of public institutions include long-term investments, projects under construction, fixed assets, intangible assets, etc. Long-term investment refers to various equity and debt investments obtained by public institutions in accordance with the law and held for more than one year (excluding one year). Construction in progress refers to various buildings (including new construction, reconstruction, expansion, repair, etc.) and equipment installation projects for which public institutions have incurred necessary expenditures but have not yet been completed and delivered for use. Fixed assets refer to assets held by public institutions with a useful life of more than one year (excluding one year), a unit value above the prescribed standard, and which basically maintain their original physical form during use, including houses and structures, special equipment, General equipment, etc. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durability of more than one year (excluding one year) should be accounted for as fixed assets. Intangible assets refer to identifiable non-monetary assets without physical form held by public institutions, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, etc.