the fixed assets cancelled by the company must be cleared. Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or operating management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.

The disposal of assets written off by the company is as follows:

1. Sales or scrapping of fixed assets, in general, will sell or scrap most of the fixed assets, and most of them will be sold as second-hand to companies in need to obtain a sum of money. Fixed assets such as computers, printers, production equipment, buses, surplus raw materials, accessories and products;

2. When intellectual property rights are transferred or invalidated, fixed assets, such as patents and trademarks, will become invalid after the cancellation of the enterprise, and businesses can transfer them at low prices;

3. Liquidation of debts. Remember to sort out and liquidate the debts of the company;

4. After accounting for the final tax payment, all of them are handled reasonably and legally, after accounting, how much income tax should the company pay;

5. liquidate the final balance, and liquidate the sale, transfer, debt, tax payment, company liquidity, etc. one by one;

6. Distribute to each shareholder according to the proportion of equity.

Legal basis:

Article 188 of the Company Law of the People's Republic of China

After the liquidation of the company, the liquidation group shall prepare a liquidation report, submit it to the shareholders' meeting, shareholders' meeting or people's court for confirmation, and submit it to the company registration authority to apply for cancellation of company registration and announce the termination of the company.