1. Sale or scrapping of fixed assets

Under normal circumstances, most fixed assets will be sold or scrapped, and more of them will be sold as second-hand to those in need. company to obtain funding. Fixed assets such as computers, printers, production equipment, buses, remaining raw materials and products, etc.

2. Transfer or invalidation of intellectual property rights

After a company is cancelled, fixed assets, such as patents and trademarks, will become invalid and merchants can transfer them out at a low price.

3. Debt settlement

Remember to sort out and settle the company's debt situation. Is there any money owed to suppliers? Is there any money owed by customers that has not yet been paid? Who, How many. These all need to be sorted out.

4. Calculate the final tax payment

After everything is handled reasonably and legally, calculate how much more income tax the company should pay. Don't just cancel it, and don't forget to pay the final tax.

5. Liquidate the final balance

Liquidate the sales, transfers, debts, taxes, company working capital, etc. one by one. After the debts and taxes are paid out, how much money will the company still have? ***How ??much, wait until final and final accurate balance.

6. Distribute to each shareholder according to the equity ratio

The last step is to divide the money. This money is mainly allocated to shareholders. Normally, the distribution is based on the proportion of the company's equity, and all the company's final funds are returned to the individual shareholders.

Extended information:

1. Fixed assets can be classified and accounted according to their economic purposes, usage conditions, property rights ownership, physical form and service life.

1. According to economic purposes, they are divided into two categories: those used for production and operation and those used for non-production and operation.

Fixed assets used for production and operation refer to fixed assets that directly serve the entire process of production and operation, such as Factory buildings, machinery and equipment, warehouses, sales locations, transportation vehicles, etc. Non-production and operation fixed assets refer to fixed assets that do not directly serve production and operation, but are used to meet the material, cultural, and living welfare needs of employees, such as employee dormitories, canteens, nurseries, kindergartens, bathrooms, medical offices, libraries, and scientific research, etc. Houses, equipment and other fixed assets used for other purposes.

2. According to usage, they are divided into three categories: in use, not in use, and not in use.

In use fixed assets refer to various fixed assets that are being used by the enterprise, including those that are in use due to seasonal changes. Machinery and equipment that are temporarily out of service for reasons such as safety and major repairs and are stored in the use department for replacement. Unused fixed assets refer to newly added fixed assets that have not yet been put into use and fixed assets that have been approved to cease use. Unnecessary fixed assets refer to fixed assets that the enterprise does not need to use and is ready to be disposed of.

3. According to the ownership of property rights, they are divided into three categories: self-owned, investment-receiving and leased.

Owned assets refer to various fixed assets for which the enterprise has ownership. The lessee’s fixed assets refer to the fixed assets leased by the enterprise from the outside. The lessee’s fixed assets can be divided into operating lease assets and financial lease fixed assets. The ownership of the operating lease assets does not belong to the lessee, while the financial lease fixed assets will not be transferred to the lessee upon maturity. After that, the ownership belongs to the lessee, and the lessee can manage it as its own assets and must accrue depreciation.

4. According to the physical form, it is divided into five categories: houses and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment.

5. According to the shortest service life of fixed assets, they are divided into 5 categories. Year, 10 years, 20 years

Baidu Encyclopedia-Fixed Assets