Retired laptops sold to a second-hand dealer, scrapped equipment going through eco-friendly dismantling, outdated furniture donated to a school — end-state asset disposal can't be "tossed and forgotten." It must record original value, accumulated depreciation, residual value, disposal method and destination, so finance can book correctly and audit can trace it fully.
Each disposal method has different approval / evidence / finance booking
Assets with no residual value or broken beyond repair follow "request → manager approval → finance approval → on-site destruction → evidence on file"
Retired but usable assets record the buyer, sale price and residual value; finance books as income, with the difference posted as disposal P&L
Donations to schools / charities / affiliated companies record the recipient, donation agreement and tax impact
Transfer to an affiliated enterprise / branch, with the original book written off, the new entity booking it, and valuation on record
Transfer to an individual employee (e.g. selling an old laptop to an employee), priced at market or residual value
Disposal net value = original value - accumulated depreciation - residual value; disposal P&L = disposal income - disposal net value, auto-posted to a finance voucher
Method: Scrap & dismantle · 12 units · Value ¥96,000
Asset disposal isn't something admin can decide alone — large disposals need the CFO's signature, scrapping needs an eco-dismantling certificate, a sale needs an invoice receipt, a donation needs the recipient's stamp. The system itemizes all required evidence — without one, you can't submit — and finance booking auto-generates the voucher without omission.
P&L by disposal method (net value ¥1,500)
Take one laptop: original value 8,000, depreciated 6,500 over 5 years, book net value 1,500. Sold to an employee for 800 — book P&L -700; sold to a dealer for 200 — book P&L -1,300; donated — book P&L -1,500. The system computes all this automatically by disposal type, ready for finance to book directly.
500 laptops over 5 years old are scrapped together via a certified dismantler, with a dismantling certificate logged and disk destruction separately evidenced to prevent data leaks.
5 retired injection molders are sold to a used-equipment dealer; an invoice is issued and the system posts a "fixed asset - clearing" voucher after collection.
50 old desk-and-chair sets are donated to a rural school, with a donation agreement + school-stamped receipt, and finance books a "donation expense" entry.
An employee buys a retired company laptop for 800 to keep, signs a purchase agreement, pays by payroll deduction or direct finance collection, and the asset file is archived on sign-off.
Disposal is the end of the asset lifecycle, feeding data to every analysis module
Before disposal, assets usually pass through a "quarantine / pending disposal" interim state — the change form comes first
Disposal data is a key source for analyzing "average asset lifespan" and "residual value rate"
After disposal, the asset is removed from the net-value table and value statistics update in real time
The disposal list / disposal P&L / annual disposal summary are all included in standard reports
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