1, too long service life, loss of function, complete loss of use value, or inability to use, no repair value;
2. The product is backward in technology, inferior in quality, high in energy consumption and low in efficiency, which has been eliminated and is not suitable for continued use, or the technical indicators do not meet the use requirements;
3, serious damage, irreparable or repairable, but the cumulative repair cost is close to or exceeds the market value;
4. The main accessories are damaged beyond repair, but the main body can still be used and partially scrapped;
5. Duty-free imported instruments and equipment can only be scrapped after the expiration of supervision and approval by the customs.
Legal basis: Article 21 of the Accounting Standards for Institutions The non-current assets of institutions include long-term investments, projects under construction, fixed assets and intangible assets. Long-term investment refers to all kinds of equity and creditor's rights investments obtained and held by institutions for more than 1 year (excluding 1 year) according to law. Construction in progress refers to all kinds of buildings (including new construction, reconstruction, expansion and repair, etc.). ) and equipment installation projects that have incurred necessary expenses but have not been completed and delivered. Fixed assets refer to the assets held by public institutions whose service life exceeds 1 year (excluding 1 year), whose unit value is above the specified standard, and which basically maintain the original material 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 durable time exceeding 1 year (excluding 1 year) should be accounted for as fixed assets. Intangible assets refer to identifiable non-monetary assets held by institutions without physical form, including patents, trademarks, copyrights, land use rights and non-patented technologies.