Customs asset obsolescence appraisal

Fixed asset scrapping refers to the disposal of assets that can no longer be used after scientific identification or in accordance with relevant regulations, and the property rights must be canceled.

Fixed assets of customs units usually include various equipment, tools, office equipment, houses, land and other material properties used for long-term use and production operations. Customs unit asset scrapping is used to solve the asset scrapping business of enterprises during asset operations. Some equipment or assets have no use value, or have produced a large amount of waste products for a long time. At the same time, they cannot be sold as old equipment to generate cash inflows, and the company will permanently seal them.

Zhongke Testing relies on its technical capabilities in product quality appraisal and strictly follows relevant workflows to conduct appraisals of equipment to be scrapped from multiple perspectives such as equipment function, service life, current value, etc., and provides appraisal opinions for reference by government agencies, institutions, state-owned enterprises, hospitals, communities and other units, and provides important basis and technical support for each unit's equipment update iteration and asset management.

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1. Electronic instruments have a service life of more than 5-8 years, and electromechanical products have a service life of more than 15 years (please refer to the attachment for a table of common fixed asset service life), and have no repair value;

2. After technical appraisal, it is indeed seriously damaged and cannot be repaired;

3. Although the damaged instruments and equipment can be repaired, the cost of use or maintenance is too high;

4. Due to long-term and frequent use, the performance is poor, the accuracy is low, the data is inaccurate, the results are unreliable, and the minimum requirements for teaching, scientific research, and production are not met;

5. It does not meet national standards and needs to be scrapped.

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1. Asset file management: Establish and improve the file management system for fixed assets of customs units, including detailed records of the purchase date, purchase price, maintenance records and other information of each fixed asset.

2. Asset evaluation: Regularly evaluate fixed assets, including evaluation of the technical status, functional integrity, appearance condition, etc. of the assets.

3. Maintenance records: Refer to the maintenance records of fixed assets to determine whether they have been repaired frequently, the maintenance costs are too high, and accessories are difficult to purchase, to determine whether the normal service life has passed.

4. Technology update: Based on the development and changes of technology, consider whether the functions of current assets have met the needs of customs units and whether there are new technologies that can better replace existing assets.

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A certain customs office has a batch of equipment that has been out of service for a long time due to iterations of equipment function updates. In order to determine whether it has reached the scrapping condition, we entrusted our company to evaluate whether the batch of equipment has reached the scrapping status.

identification and analysis results:

The identification and analysis expert team reviewed the equipment nameplate information, inspected the appearance of the equipment, investigated the use and operation of the equipment, and inspected the overall condition of the equipment, and made the following suggestions and conclusions:

The equipment has reached the scrapping conditions and is recommended to be scrapped.

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Preliminary review: Conduct a preliminary review of assets that need to be scrapped, including checking equipment usage, depreciation, maintenance records, etc., to determine whether they meet the scrapping conditions.

Scraping decision: After preliminary review, if it is considered that the fixed assets need to be scrapped, a scrapping proposal needs to be submitted to the relevant departments, and the scrapping decision will be determined after relevant approvals.

Register for scrapping: Register scrapped assets and their related information into the scrapping registration form, including scrapping quantity, date, original value, scrapping reason, etc.

Document control: Carry out logistics control over the physical form of scrapped assets, and properly keep the relevant documents issued.

Settlement processing: Settlement processing of scrapped assets, such as recovering the residual value of scrapped equipment, etc.

0Processes follow-up transactions: Completes follow-up operations for scrapped assets, such as voucher accounting, writing into the fixed asset usage ledger, etc.

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